Failure to pay Service Tax under “Manpower Recruitment of Supply Agency Services” due to Bonafide Employer-Employee Relationship Belief: CESTAT sets aside Demand [Read Order]

It was observed that the department has not been able to establish the ingredient of malafide intention to evade payment of service tax and set aside penalties imposed under Sections 76,77, & 78 of the Act
CESTAT delhi - Service Tax - manpower recruitment - Bonafide Employer Employee Relationship - taxscan

The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside the demand for service tax as it was found that failure to pay Service Tax under “manpower recruitment of supply agency services” on bonafide belief of having employer-employee relationship. M/s Halcrow Consulting India Private Limited, the appellant…

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