Service Tax Demand Set Aside Due to Applicability of RCM on Manpower Services

Pankaj Dua & Associates Vs Commissioner (CESTAT Allahabad) The appeal arose from an order confirming service tax demand on the appellant based on data obtained from the Income Tax Department for Financial Years 2015-16 and 2016-17, which indicated receipt of consideration without payment of service tax or filing of returns. A show cause notice demanded service tax, which was confirmed by the adjudicating authority and upheld by the Commissioner (Appeals). The appellant contended that it was engaged in providing manpower supply services and, under Notification No. 30/2012-ST as amended, the...