TaxTMI 
TaxTMI 
2017 (7) TMI 688
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....D.H. Nadkarni, Advocate for respondent ORDER Per Ramesh Nair The case of the department is that the respondent has provided the services of Site Formation & Clearance, Excavation and Earthmoving and Demolition Services. Accordingly, demand was confirmed by the adjudicating authority and imposed penalties. Being aggrieved by order-in-original, appellant filed an appeal before the Commissio....
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....at the contract with the service recipient is of hiring of equipment such as JCB, loader, tipper on monthly fixed rental basis irrespective of any quantum of job with the said equipments. Therefore, it is simply a supply of machinery to their clients and they do not have responsibility for carrying out the work of "erection, demolition, etc." therefore their activity confined to supply of earth mo....
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....n law as well as on the fact and given the following finding:- "10. I have gone through the both rival submission. I have also examined the contract between Purti and appellant as well as bills raised by the appellant. I find that the appellant was awarded contract for hiring of JCB, Loaders & Tipper on the monthly rental of a fixed amount. The bills raised by the appellant with Purti are month....
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....lows the client / service receiver to use such equipments in the manner he likes. The consideration received by the service provider is only the rental charges for allowing the client to make use of the equipments. The contract between Purti and appellant was purely that of hiring of JCBs, Loader and Tippers. Even the bills raised by the appellant on Purti are for monthly hire charges as per mutua....