9911796707
TMI Blog2024 (6) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... .,C.E. S.T. BANGALORE (ADJUDICATION) ETC. VERSUS M/S NORTHERN OPERATING SYSTEMS PVT LTD. [ 2022 (5) TMI 967 - SUPREME COURT] , secondment of employees by overseas entity for the purpose of completion of Assessee s job amounts to manpower supply and Assessee was service recipient for the same and, therefore, demand was sustainable but invocation of extended period was impermissible as Assessee had bonafide believe that it was not liable to pay any Service Tax, apparently for the reason that judicial decision on the similar line till pronouncement of Northern Operating Systems Pvt. Ltd. judgement by the Hon'ble Supreme Court was holding the field. But in the present case it could be noticed that show-cause notice was issued on 14.10.2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, Authorised Representative for the Respondent ORDER PER : DR. SUVENDU KUMAR PATI Confirmation of Service Tax demand of ₹1,78,92,239/- alongwith interest and equal penalty on secondment of employees by the Appellant to its associated/related Company at United Kingdom on reverse charge mechanism under the heading Manpower Recruitment and Supply Agency Services is assailed by the Appellant in this appeal. 2. Facts of the case, in a nutshell, is that Appellant is a holder of Service Tax registration No. AAHCA1940PST001. Intelligence was gathered by Directorate General of Audit (Customs, Central Excise Service Tax), New Delhi that Appellant had remitted 13,06,045,95/- (GBP) during the financial year 2009-10 to 2011-12. Information was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overseas entity for the purpose of completion of Assessee s job amounts to manpower supply and Assessee was service recipient for the same and, therefore, demand was sustainable but invocation of extended period was impermissible as Assessee had bonafide believe that it was not liable to pay any Service Tax, apparently for the reason that judicial decision on the similar line till pronouncement of Northern Operating Systems Pvt. Ltd. judgement by the Hon'ble Supreme Court was holding the field. But in the present case it could be noticed that show-cause notice was issued on 14.10.2014 up to the end of financial year 2011-12 and in view of clear provision contained in Section 73(1) read with 73(6), the normal period for making demand thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as noticed to enable the Department to go beyond the normal period up to 5 years and therefore, the entire demand is barred by limitation. 5. We find force in the submissions of learned Counsel and we are in agreement with the contention of the Appellant that the demand, apart from being barred by the period of limitation, is also unsustainable for the extended period and since no demand is due for the normal period, the following order is passed. THE ORDER 6. The appeal is allowed and the order passed by the Commissioner of Service Tax Commissionerate, Pune vide Order-in- Original No. PUN-SVTAX-000-COM-019-16-17 dated 28.10.2016 is hereby set aside with consequential relief, if any. ( Order pronounced in the open court on 25. 06. 2024 ) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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