TaxTMI 
TaxTMI 
2009 (10) TMI 185
X X X X Extracts X X X X
X X X X Extracts X X X X
....tating that he was not covered by manpower recruitment agency service. However, with effect from 16-6-2005 the definition of service was amended and manpower recruitment or supplied agency was defined to mean 'any commercial concern' engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to a client. Prior to 16-6-2005, the definition did not have the words 'supply of'. Thereafter the department advised the appellant to obtain a registration certificate which he obtained on 25-1-2007. A show-cause notice was issued on 5-1-2007 to the appellant for recovery of service tax of Rs. 1,34,263 for the period from 16-6-2005 to 31-3-2006 with interest and it was also p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....espect of the demand for service tax for the period from 16-6-2005 to 31-3-2006 and extended period has been invoked. Appellant himself had obtained registration on 1-4-2005 and surrendered it on 3-6-2005 and therefore, it cannot be said that appellant had suppressed the fact of his providing the service to the clients. He also submits that the amendment carried out was only addition of the words 'supply of' and the appellant genuinely felt that there was no change as far as he was concerned in view of the nature of the contract which he had entered into with the client companies. 4. On the other hand the learned DR submits that the contract is nothing but a labour contract since the contract specifically provides that the appellant has ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ean toilets & bath rooms. 5. You shall do housekeeping in factory premises. Loading & unloading : 6. You shall keep labours as per company's requirement for loading & unloading purpose. General : 7. You shall comply all statutory formalities. 8. You shall pay salary to workmen regularly. 9. You shall ensure disciplined behaviour from the labours, you bring inside the factory premises. 10. You shall get payment as per the record of the company." 6. The question is whether the terms of the contract as given above is for supply of labourers or is for doing specific item of work. If it is for performance of specified items of work, the same would not be covered by the definition of service since the service covers man....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s the definition changed, reasonable argument would be that appellant was aware of the amendment in the law and the consequent liability to pay service tax on him. Merely because the department did not issue a show-cause notice within the specific period, appellant, cannot escape the liability. As pointed out by learned DR, the department cannot be said to know that appellant was engaged or continued to be engaged in supply of manpower. Therefore, it has to be held that the show-cause notice is not time-barred. 7. However, I find that this is a case where an amount of Rs. 1,29,374 was paid on 15-3-2007 even though the show-cause notice had indicated the service tax amount due as Rs. 1,34,263 for the period from 16-6-2005 to 31-3-2006. Fr....