2018 (1) TMI 267

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....endent(A.R.) for the Respondent ORDER Per: Ramesh Nair The fact of the case is that appellant is engaged in providing Manpower supply services to various concerns and is registered under the provisions of Finance Act. A show cause notice was issued contending that Appellant has short paid service tax amounting to Rs. 36,25,407/- for the period 16.06.2005 to 31.03.2009 and also not filed t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ited. He submits that the non-payment due to financial crunch cannot be considered as intention to evade taxes. He relied upon the Tribunal's order in case of Vista Infotech Vs. Commissioner of Service Tax, Bangalore [2010 (17) S.T.R 342 (TRI)]. He also submits that the value of job work has also been included in the value of services and the same is not liable to be taxed. He seeks waiver from pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r claim of some value of services being under job work and hence exempted We do not find any evidence in the form of contract or purchase order. We therefore hold that the demand has been correctly made against the Appellant. As regard penalty We find that the Appellant were paying a meager amount towards service tax and in between November' 06 to Aug' 08 no amount was paid by them. They also did ....