TaxTMI 
TaxTMI 
2018 (3) TMI 1005
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....ring Services. Show cause notice was issued proposing to recover the short paid service tax along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand under man power recruitment or supply agency services as well as outdoor catering services along with interest and also imposed penalty. Aggrieved, the appellant is now before the Tribunal. 2.1 On behalf of the appellant, Ld. Counsel Shri N. Viswanathan appeared and argued the matter. He explained that impugned order has confirmed the demand of service tax of Rs. 73,45,630/- under man power recruitment or supply agency services for the period from June 2005 to September 2008 and to the tune of service tax of Rs. 4,14,058/- und....
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....onsidered as man power supply service. He also relied upon circular No.190/9/2015-ST dt. 15.12.2015 wherein the Board has clarified how the manpower supply services is distinct from job work. Ld. Counsel argued that the services rendered by the appellant would only be job work for execution of specific work and will not fall under Man Power Recruitment and Supply Service . 2.2 With regard to second issue of outdoor catering services, Ld. Counsel submitted that the appellant does not contest the liability but is restricting the plea with regard to abatement under Notification No.1/2006-ST dt. 01.03.2006; that the appellant had produced necessary documents to claim the abatement. The authorities below have not considered this plea. He requ....
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.... reproduced as under :- "2) The scope of work is per part IV of the tender document and includes bins filling, bagging, stitching, handling and despatching of finished products on round the clock basis. 3) The agreed rates per terms and conditions of the contract are as follows : * Rs. 43.65/MT (Rupees Forty three and paise sixty five only) of production and shipping. * Service tax will be reimbursed on proof of payment with original challans." 6) The contract is awarded on the basis of Principal-to-Principal contract and the contractor shall be deemed to be an independent contractor engaged for the performance of services / work / job in the manner and to the extent provided in the contract. ....
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....he said order is reproduced below : "4.1 As regards the service tax liability under the category of manpower recruitment or supply agency services to M/s. KLL is concerned it is his submission that the agreement entered by appellant with KLL is for processing of the goods in the premises of the said KLL and is not manpower recruitment or supply agency services . He would draw our attention to various clauses of the work order/agreement entered by appellants with KLL and submit that appellants were paid per piece basis and appellants are free to engage any number of workmen and complete the job. He would submit that this activity would not fall under the category of manpower recruitment or supply agency services and is a lump ....
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....t a separate factory for himself which is registered as such. As regards the services rendered under manpower recruitment or supply agency services to other three companies like M/s. Caparo Engineering, M/s. Tata DLT International and M/s. Bosch Chassis, since the liability is not disputed and has been collected from the customer but not deposited to the Government, tax liability with interest and penalties needs to be upheld as also in the case the services rendered to KLL. 6.3 As regards the service tax liability under the category of manpower recruitment or supply agency service, for the services rendered to KLL, we find that the adjudicating authority has misconstrued the provisions and misdirected the findings to hold that the....