TaxTMI 
TaxTMI 
TaxTMI 
2016 (7) TMI 1031
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....reak-up of these demands as submitted by the ld. advocate for the appellant is as under:- Sl. No. Issue and Category Demand of Service Tax as per Show Cause Notice dated 24.04.2012 for the period 2007-08 to 2010-11 (Rs.) Demand of Service Tax as per Show Cause Notice dated 19.12.2012 for the period 2011-12 (Rs.) 1. Commercial or Industrial Construction Service (CICS) (a) Construction of women's hostel for and on behalf of the Ministry of Woman and Child Development, Govt. of India. (b) Construction of Civil Services Officers Institute 3,74,12,761.00 1,83,12,196.00 2. Manpower Recruitment or Supply Agency Service Alleged providing skilled/ semi-skilled workmen to assist the contractor in the e....
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.... goods was included. (ii) As regards Manpower Recruitment or Supply Agency service, the appellant was not supplying any manpower, but only engaged certain persons to ensure that the work was completed as per norms and standards. (iii) Regarding maintenance and power backup expenses recovered from the clients, it has been contended that this amount was charged for power backup and therefore was not liable to service tax. (iv) Regarding payment of service tax for the period prior to registration through CENVAT allegedly being not allowed, this component of demand has been paid and the interest amount (Rs.2,13,051/-) has been confirmed on the ground that it was paid late and the interest amount is mentioned at Sl. No.6 of ....
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....n 67% abatement was also not admissible. Regarding demand under Manpower Recruitment or Supply Agency service, ld. Departmental Representative drew our attention to the contract between the appellant and M/s. Ahluwalia Contracts India Ltd. to say that it was a clear case classifiable under Manpower Recruitment or Supply Agency service. He added that the appellant did not provide proper information nor did it file proper periodical returns and therefore extended period was invocable. 5. We have considered the contentions of both sides sufficiently for the purpose of this interlocutory order. Regarding the component of demand mentioned at Sl. No.1 of the table above, having regard to the nature of co....
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....)(k) of the Finance Act, 1994 is as under:- "Taxable service means any service provided or to be provided to any person, by a manpower recruitment or supply agency in relation to the recruitment or supply of manpower, temporarily or otherwise, in any manner." And Manpower Recruitment or Supply Agency is defined in Section 65 (68) ibid to mean:- "any person engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporary or otherwise, to any other person." It is evident that the appellant provided skilled/semi-skilled worksmen to assist the contractor in execution of the Works Contract and recovered from the contractor amount computed on per month per workman basis. Thus, th....