2014 (5) TMI 424

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.... services such as cleaning service, service of supply of tangible goods for use service and manpower recruitment and supply agency service to M/s. Mahindra Ugine Steel Co. Ltd. (MUSCO for short) during the period 2005-06 to 2009-10. However, they did not discharge Service Tax liability. The department was of the view that the activity undertaken by the appellant came under the category of 'Supply of Tangible Goods Service' and, therefore, the appellant was liable to discharge Service Tax liability of Rs. 23,93,668/- which was confirmed along with interest thereon and also by imposing equivalent penalty. The appeal filed against the said order before the appellate authority met with rejection. Hence the appellant is before us. 3. The....

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.... rendering of these services by hiring JCB, Poclain, dumpers, etc. the demand is sustainable in law. Accordingly, he pleads for putting the appellant to terms. 5. We have carefully considered the submissions made by both the sides very carefully. We are of the view that the appeal itself can be disposed of since the matter needs fresh consideration at the end of the adjudicating authority. Therefore, we waive the requirement of the pre-deposit of the dues adjudged against the appellant and take up the appeal itself for consideration. 5.1 We have perused the various invoices raised by the appellant on M/s. MUSCO. In a large number of cases, it is seen that the invoices have been raised for hiring of equipment. The learned cou....