2016 (9) TMI 738

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....for appellant Shri M.P. Damle, Assistant Commissioner (AR), for respondent ORDER This appeal is directed against order-in-original No. 64/P-III/ST/COMMR/2011-12 dated 30.3.2013. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding confirmation of demand of the tax liability under the category of 'manpower recruitment and supply agency services....

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.... be set aside and we do so. 5. It is seen from the records that the show cause notice also demands the service tax liability for the period beyond five years from the date of the show cause notice and the adjudicating authority has also confirmed the same.  We find that the show cause notice is issued on 25.3.2011 while the demands have been confirmed from 2005 onwards.  In our view, ....

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....s getting paid for the supply of the labour in terms of the minimum wages, that portion of the demand needs to be upheld.  The calculations of the correct tax liability needs to be reworked/requantified by the adjudicating authority on this issue by extending the benefit of cum tax liability.  The service tax liability on this portion on the appellant is upheld with interest liability.&n....