2018 (5) TMI 321

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....issioner (A.R) for respondent Per: Ramesh Nair The issue involved in the present case is of service tax demand on the service of manpower recruitment and supply service. 2. Shri Suresh Singh Ld. C.A. appearing on behalf of the appellant concede that the appellant is not contesting the service tax demand except an amount of Rs. 88,083/- which is not payable due to the reason that the adjud....

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....k done by the appellant on number of pieces of the production which was not covered under manpower recruitment and supply service. Despite this legal position, the appellant discharged the service tax. He submits that the service tax demand for the period April 2012 to July 2012 for an amount of Rs. 24,04633/- there was no case of demand of duty. The appellant was regularly paying service tax. How....

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....ner of Central Excise, Muerut-II (iii) Uttarkhand Van Vikas Nigam Vs. Union of India and Others 2014-TIOL-2758-HC-UKHAND-ST 3. Shri M.K. Sarangi, Ld. Joint Commissioner (A.R.) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submissions made by both the sides and found that as regard the service tax demand though the a....

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....he debtors amount. At the relevant time the service tax was payable on the actual receipt of the service charges and not on the accrual basis, on the same service tax was payable basis at the time of receipt of payment of service charge. Rs. 39,28,279/- on account of job work, it is a subject matter of interpretation that whether it is covered under production or processing of the goods on behalf ....