2015 (2) TMI 391

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ran ORDER Per : B.S.V. Murthy After hearing both sides for some time on the stay petition, we find that the appeal itself can be disposed of. Accordingly after waiving the condition of predeposit, we take up the appeal for final disposal. 2. The demand for service tax of more than Rs. 31 lakhs with interest has been confirmed for the period 2004-05 to 2006-07 on the ground that the appellant h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... submits that the entire demand is time barred since the audit for the period had been completed in 2007 and show-cause notice was issued in 2009. 4. After going through one of the master general agreements entered into between the appellant and M/s. Sundaram-Clayton Ltd., we found that in Clause 3 relating to payments, two types of schedules envisaged in the master agreement. In respect of suppo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... but under consulting engineers service only and there was an omission in classifying the service and paying it accordingly. She also submits that as regards manpower service, the appellant simply supplied the manpower as per the requirement and assessment of work, supervision of work and monitoring of the supplied manpower were done by the customers. 5. From the submissions made above, prima fac....