2009 (5) TMI 344

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..... Joy Kumari Chander, JCDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T) (Oral)]. - In terms of the impugned order, the following dues have to be paid: (a) Service Tax of Rs. 1,05,88,513/- (Service Tax of Rs. 1,03,80,895/- + Rs. 2,07,618/-) under proviso to Section 73(1) of the Finance Act, 1994. (b) Interest under Section 75 of the Finance Act, 1994. (c) Penalty of Rs. 2....

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....izers and transportation are given in the contract. Our attention was invited to para 6 of the contract entered into by M/s. Aspinwall and Company, which is reproduced below: "The labour utilized by you for the handling operations under this work order shall be treated as your employees and the company shall have no responsibility whatsoever in this regard. You shall comply with a statutory req....

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....ding and unloading and handling of the materials under the Contract Labour Act, 1970. This licence has been issued only for that and not for the supply of labour to the other parties. 5. Learned JCDR reiterated the impugned order and stated that the appellants should be put to terms. 6. On a very careful consideration of the issue, we are of the view that the appellants had only undertaken t....