TaxTMI 
TaxTMI 
2016 (1) TMI 208
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....ed the appeal of the appellant. 2. The fact of the case is that the appellant is engaged in providing services of consultancy and supervision of manpower; however they have not discharged the service tax of the said services. A show cause notice was issued wherein it was alleged that the services of consultancy and supervision falls under the head of "Management Consultant Service" accordingly the demand of Service Tax of Rs. 89,538/- for the period 2002-03 and 2003-04 was proposed and penalty & interest were also proposed. In the adjudication the adjudicating authority vide order No. 137/2009/STC dated 28/01/2009 held that the service of management and supervision is classified under "Management Consultant Service" and accordingly confirm....
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....ooks of accounts. The appellant was of bonafide belief that their services do not fall under "Management Consultant Service", but it may fall under supply of manpower which is not taxable. For this reason, there is no suppression of the fact on part of the appellant. The demand is time bar. As regard penalty, it is his submission that the penalty, at the relevant time prescribed under Section 78, was ranging from equal amount of Service Tax but not exceeding twice the amount of the Service Tax. The Adjudicating Authority and Commissioner (Appeals) imposed and upheld the maximum penalty i.e. twice the amount of Service Tax. It is his submission that in absence of malafide on the part of the appellant even the equal amount of the penalty unde....
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....i, Nagpur-440012 represented by through its Director/Authorized Signatory (hereinafter referred to as Party No. 2) which expression shall unless repugnant to the context or meaning thereof include its administrators, successors and assigns of the Second Part. Whereas Party No. 1 and Party No. 2 are group companies. Whereas Party No. 1 engaged in providing technical manpower supervises them for target oriented & outputs and performance for various Infrastructure Projects, Development and Construction of Roads. Whereas Party No. 2 is leading organization for the business of acting as advisors and consultants for Infrastructure Projects being Technical Project Management Consultants and providing advisory services. Whereas Party No. 2 ....
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....om the payment terms also it appears that the charges are for supervision of the manpower which shows that the Appellant's service is supervision of manpower. 7. In view of this nature of services, we find that the service clearly falls under "Management Consultant Service". We do not agree with the Ld. Counsel's submission that this service falls under supply of manpower which became taxable with effect of 16-5005 for the reason that under the supply of manpower, the manpower agency supply manpower temporarily and they charge to their client on the basis of salary and wages of manpower. In the present case, first manpower is recruited, thereafter supervision of the said manpower is carried out by the appellant. Therefore, the services of ....