2013 (8) TMI 858

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o demand service tax and impose penalty on the appellant. The original adjudicating authority dropped the demands in respect of two show-cause notices issued for the relevant period on the ground that the appellant has paid VAT and therefore no service tax is payable. The Department filed an appeal against this order and the Commissioner(Appeals) took the view that payment of VAT alone cannot be a conclusive evidence as to whether the appellant rendered the SOTG service or not and after examining agreement between the Trust and the appellant, he came to the conclusion that service tax is liable to be paid and allowed the appeal filed by the Department. 2. The learned counsel on behalf of the appellant submits that the SOTG by the appella....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ances, it was held that the activity amounted to SOTG service. She also relied upon the decision in the case of Adani Gas Ltd. Vs. CST, Ahmedabad [2012(28) STR 170 (Tri. Ahmd.)]. 4. We have considered the submissions made by both sides. To apply the precedent decisions, we need to compare the agreements in such cases and unless the terms & conditions are similar, it would not be proper to adopt or follow ratio of one decision in another case in cases like this. As regards the decision of the Andhra Pradesh High Court, we have to take note that in that case, the High Court observed that for a common man who looked at the trucks, the feeling would be that the trucks belong to Grasim because in that case the drivers were required to wear sp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the employees, the master is under the control of the appellant and MPT has no control and they can only complain to the contractor i.e. the appellant who has to take proper action if deemed fit. As regards the employees under the control of master and master was, in terms of the agreement, under the control of the contractor and therefore it cannot be said that the employees are also under the effective control of the MPT. Further MPT is not liable to third party because of the use of tug on the contract and the contractor is required to take third party liability insurance. These points as urged by the learned AR, in our opinion, create a doubt about the case of the appellant in their favour. Even though there are several other points whi....