9911796707
TMI Blog2023 (8) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Navi Mumbai, through which four show cause notices issued to the appellant were decided. 2. Brief facts of the case are that the appellant is holder of service tax registration and initially they registered for providing mining services, transport of goods by road services and other services. Scrutiny of the records of the appellant was conducted and it was noticed that the appellant was receiving invoices from its group company, namely M/s. BJ Services Co., Huston, Texas (hereinafter referred to as Texas company for convenience) for salaries and other benefits and the amounts stated in the said invoices were paid by the appellant in foreign currency. It was also noticed that there was tax deduction at source in accordance with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was invoked and service tax was demanded to the tune of Rs.21,91,92,055/- for the period from 2007-08 to 2011-12. In continuation of the period stated in the said show cause notice dated 18.10.2012, Revenue collected information from the appellant and issued another show cause notice to the appellant on 20.04.2015 covering the period from January 2012 to March 2014 demanding service tax of Rs.6,49,44,227/-. Subsequently, a third show cause notice on similar lines was issued on 18.04.2016 covering the period from April 2014 to March 2015 demanding service tax amounting to Rs.2,51,98,595/-. Further, one more show cause notice dated 16.01.2018 was issued to the appellant demanding service tax amounting to Rs.2,73,62,118/- for the period from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest and penalty proposals. The learned original authority has held that the payment and other remunerations to the foreign nationals supplied to the appellant was looked after by Texas company and that Texas company has raised invoices to the appellant and the appellant has reimbursed the amounts to the Texas company and the requirements of definition of manpower supply service are fulfilled and, therefore, the original authority has held that Texas company has provided service of manpower supply to the appellant and, therefore, confirmed the demands raised in all the four show cause notices. Further, in respect of show cause notice dated 10.10.2012, the original authority imposed penalty of Rs.21.91 crores under Section 78 of Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05.2022 in the case of Northern Operating Systems Pvt. Ltd. reported as 2022 (61) GSTL 129 (SC) and also reported as 2022 (5) TMI 967 - Supreme Court, has held that similar arrangements would attract service tax and that this view was also followed by this Tribunal through its final order dated 03.02.2023 in the case of Dell International Services India Pvt. Ltd. reported as (2023) 5 Centax 111 (Tri.-Bang). He has further submitted that Hon'ble Supreme Court has held that in the case of Northern Operating Systems Pvt. Ltd., there were no grounds for invoking extended period of limitation for demand of service tax. He has submitted that the said ruling may be applied to the present case and the confirmation of service tax for extended period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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