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Usha Kiran Movies vs Hyderabad-Iii on 10 August, 2018 cites

Commissioner Of Service Tax vs Arvind Mills Ltd....Opponent(S) on 20 March, 2014

8. Ld. Counsel appearing for the respondent submits that the respondent herein had paid the amount on the directions of the Officers of DGCEI on visit. He would submit that the question of discharging service tax liability as alleged in the show cause notices would not arise as per the decision (11) Appeal Nos. ST/557-558/2008 ST/680/2009, ST/246-256/2011 of Hon'ble High Court in the case of Arvind Mills Limited (supra). It is his submission that when the tax liability does not arise, the question of any amount collected during investigation as tax is totally incorrect argument of the Revenue and the said amount needs to be considered as a deposit for hearing and disposing of the appeal on merits.
Gujarat High Court Cites 0 - Cited by 9 - A Kureshi - Full Document

Reliance Ada Group Pvt. Ltd vs Commissioner Of Service Tax on 30 November, 2015

14. This ratio of Hon'ble High Court of Gujarat was considered by the Tribunal in the case of Spirax Marshall Pvt. LTd. [2016(44)S.T.R 310 (Tri.-Mumbai)]. The Bench after considering the judgment of Hon'ble High Court in the case of Arvind Mills Limited, following their own decision in the case of Krohne Marshall Pvt. Ltd. (Order No. A/2503/2015, dt. 22.07.2015), held that collection of salary to the employees deputed to group companies cannot be considered as manpower recruitment service or supply agencies. Respectfully following the said judgment, the Mumbai Bench in the case of Spirax Marshall Pvt. Ltd. (supra) set aside the demands raised. Against this decision of the Tribunal, Revenue preferred a Civil Appeal before Hon'ble Apex Court and the said Civil Appeal was dismissed by Hon'ble Apex Court on 15.07.2016 which also dismissed the appeal filed by Revenue against the order of Tribunal in the case of Krohne Marshall PVt. Ltd. The said dismissal is reported at [2016(44)S.T.R.J153(S.C)]. Since similar/ (17) Appeal Nos. ST/557-558/2008 ST/680/2009, ST/246-256/2011 identical issue has been settled by Hon'ble Apex Court, we find that the orders of the first appellate authority in these two appeals are correct and legal and does not suffer from any infirmity. Impugned orders are upheld and appeals are rejected.
Custom, Excise & Service Tax Tribunal Cites 19 - Cited by 2 - Full Document
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