ITC Ltd Vs Commissioner of Service Tax (CESTAT Delhi)
The appeal challenged the order dated 26.04.2012 passed by the Commissioner in relation to two show cause notices dated 25.02.2010 and 20.04.2011 covering the periods October 2008 to September 2009 and October 2009 to September 2010. The dispute concerned the issue of manpower recruitment or supply agency service provided to five hotels. The Tribunal noted that the detailed facts and issues had already been considered in its order passed on the same date in related appeals filed by the department and the appellant. Relying on the reasons recorded in those orders, the Tribunal held that the submissions advanced on behalf of the appellant could not be accepted. Consequently, the appeal was dismissed.
FULL TEXT OF THE CESTAT DELHI ORDER
This appeal has been filed by ITC to assail the order dated 26.04.2012 passed by the Commissioner adjudicating the show cause notice dated 25.02.2010 for the period October 2008 to September 2009 and the show cause notice dated 20.04.2011 for the period October 2009 to September 2010.
2. Detailed facts have been stated and considered by order of date passed in Service Tax Appeal No. 706 of 2011 filed by the department and Service Tax Appeal No. 1086 of 2011 filed by ITC.
