2017 (9) TMI 229

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....nd Central Excise, Meerut. The issue involved in all these appeals are identical. Accordingly, the same are taken up for hearing together and a common order is being passed. 2. Brief facts of the case are that the appellants are engaged in providing manpower recruitment services to various commercial establishments. During the disputed period, the appellant had provided such service to M/s Hindustan National Glass and Industries Ltd. (HNGIL). The said service receiver had deposited the amount towards P.F., E.P.F. and E.S.I. contribution into the Central Government account in the capacity of principal employer in respect of the salaries paid to the workmen/employees deployed by the appellants. The Department entertained the view that the ....

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....f the adjudged demand, the same is clearly barred by limitation of time. He also submitted that in absence of any malafides on the part of the appellants, imposition of penalties by the authorities below are not proper and justified. To support such stand, the Ld. Advocate has relied on the judgment of Hon'ble Allahabad High Court in the case of H.M. Singh and Co. Vs Commissioner of Customs, C.Ex. & Service Tax - 2015 (37) STR 172 (All.). 4. On the other hand, the Ld. DR appearing for the Respondent reiterated the findings recorded in the impugned order and further submitted that since the contribution towards P.F., E.P.F. and E.S.I. made by the principal employer relate to the workmen /employees deployed by the appellants, such contribu....