2016 (6) TMI 922

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Singh Gujral, Consultant Present for the Respondent : Shri M. R. Sharma, AR ORDER The applicant is seeking waiver of pre-deposit of service tax demand of Rs. 49,64,164/- alongwith interest and various penalties under Finance Act, 1994 for the period 2007-08 to 2009-10 under the category of man power recruitment and supply agency service. 2.  The facts of the case are that the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng only man power service to M/s. Milk Specialities Ltd. and paying service on the commission received on wages. He submitted that the value of wages paid by M/s. Milk Specialities Ltd. is not included in the assessable value of services provided by them as the same is reimbursed to the workers and as per section 67 of Finance Act, 1994, reimbursable expenses are not included in the assessable val....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n monthly basis by the 2^nd of the each month for the preceding month and payment will be released by the 4^th of the month.           5.0  COMPENSATION You shall be paid for performing/executing the aforesaid jobs upto the satisfaction of management. You will be paid service charges as mentioned in Annexure - "A" 7.  On perusal....