2017 (5) TMI 56

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.... (Rep by Dr. Neha Garg, DR) for the Appellant (Rep. By None) for the Respondents Per (Dr) Satish Chandra: The present appeals are filed by the Department against the order-in-appeal no.51-55(ST)/2013 dated 22.07.2013 passed by the Commissioner of Central Excise & Customs (Appeals-I), Raipur. 2. The brief facts of the case are that, during the period under consideration (April 2006 to....

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....anpower Recruitment or Supply Agency Service" and just to escape the Service Tax liability, they took the plea of the job work. Finally, by the impugned order the Commissioner (Appeals) had levied the Service Tax along with interest. However, no penalties were imposed for the reason that the matter of interpretation of law is involved in the instant cases. Being aggrieved, the Department has filed....

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....y Agency Service"? It is pertinent to mention that the provisions of Section 65(68) of the Finance Act, 1994 have been amended w.e.f. 16.06.2005 to include within its scope "Manpower Recruitment or Supply Agency Service" as a taxable service. In terms of the amended Section 65(68) of the Finance Act, 1994 "Manpower Recruitment or Supply Agency Service" means: Any commercial concern engaged in prov....

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....red as 'Job Work', but the Commissioner (Appeals) has considered the same as "Manpower Recruitment or Supply Agency Service". During the relevant time, the position was not clear as there was conflicting decisions. Moreover, in the instant case, when question of interpretation is involved, certainly penalty is not leviable. Hence, we are of the view that for the reasons mentioned in the impugned o....