2018 (5) TMI 1135

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....March 2011 and also did not pay interest on same. That in terms of point of taxation rules they did not issue bills within 14 days of rendering of service or on receipt of advance did not pay service tax. The show cause notice proposed demand of service tax and to appropriate the same against the amount already deposited. It was also proposed to impose penalty u/s 76, 77 and 78 of the Finance Act. The adjudicating authority under the impugned order confirmed the demand alongwith interest and ordered that the amount deposited by the Appellant be appropriated against the same. He also ordered for imposition of penalty of Rs. 10,000/- u/s 77 (2) and of penalty equivalent to demand amount under section 78. Hence the present appeal by the Appell....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....5(68) of Finance Act, 1994 "manpower recruitment or supply agency means any person engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise to any other person" and the taxable service is defined under Section 65(105)(k) as "service rendered to any person by a manpower recruitment or supply agency in relation to the recruitment or supply of manpower, temporarily or otherwise, in any manner". The appellants are not manpower recruitment agencies as they do not recruit any persons; they also do not supply manpower to the sugar factory. What they have undertaken is harvesting of sugarcane and transportation of the same to the sugar factory. To undertake that work, th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ws :- "business auxiliary service" means any service in relation to, - (i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) promotion or marketing of service provided by the client; or (iii) any customer care service provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client; or (v) production or processing of goods for, or on behalf of, the client; (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, mainten....