2013 (11) TMI 41

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.... These are two appeals filed by M/s Maltex Malsters Ltd. (hereinafter referred to as appellants) against Order in Original No. 47-48/ST/CHD-II/2010 dated 22.11.2010 passed by Commissioner of Central Excise Chandigarh - II. 2. Brief facts of the case are that officers of Central Excise initiated an enquiry against that appellants and it was found that the appellants have entered into an agreeme....

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.... in level of production. The Lessor undertakes to pay all statutory dues in respect of their employees under all Statues/laws including inter alia, labour laws. Provident Fund, ESI, and such other laws as are applicable. The Lessor shall keep the Lessee indemnified at all times in the event of any action taken or prosecution initiated against the Lessee in connection with any of the Lessor's emplo....

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....009 and also proposing levy of interest and imposition of penalty on the appellants. After due process the case was adjudicated by the Commissioner vide the impugned order confirming service tax along with interest and imposing penalties under Section 76 and 78 of the Act. Appellants have challenged the impugned order in the present appeals. 3. Heard both sides. 4. Issue involved in these ap....

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....r Revenue also points out service tax has been demanded on entire Lease value which includes Lease rent for Land, plant & machinery and other infrastructure. Value of Manpower Recruitment or Supply Service is not separately shown in Show Cause Notice. 6. We have considered the submissions of Ld. Advocate and Ld. DR. We find that Rule 5(1) of service tax (Determination of value) Rule 2006 has be....