2018 (2) TMI 318

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....al) Shri R. Janardhanan Pillai, Consultant, For the Assessee Shri S. Govindarajan, AC (AR), For the Revenue ORDER Per: Bench Issues in both these appeals since emanating out of the same impugned order, they are taken up together for common disposal. 2. The disputed issues involved in the matter relate to demand of tax liability of Rs. 13,41,757/- in respect of Business Auxiliary ....

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.... on behalf of Department, Ld. A.R Shri S. Govindarajan submits that the Commissioner (Appeals) erred in holding that the impugned activity carried out by the assessee was not BAS but only manufacture. In respect of assessee's appeal ST/521/2009, he submits that assessee had supplied man power to the job worker, which fact is not disputed. Hence tax liability definitely will arise and that has be....

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....king and according to him, this activity cannot be brought under the fold of "Man Power Recruitment Agency Service". He also submits that even otherwise, the demand of tax liability in respect of Man Power Recruitment Agency Service is effective only from 16.06.2005, on which date the said service was brought under the service tax net. Further, there was considerable confusion on the new levy prox....

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....ise Act, 1994. The setting aside of the demand by the said authority on BAS is thus sustainable, the department's appeal against the same does not succeed and is dismissed. 6. Coming to the assessees appeal, we find that the assessee has employed his own labour for packing of the finished/semi-processed goods received from the principal manufacturer i.e. NIIL. Perusal of the SCN at para-13 & 1....