2019 (1) TMI 776

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.... appeared for the respondent. 2. As per the facts on record, the assessee is registered with the Service Tax Department for providing services under the "Security Services" on which service tax liability was being discharged by them. 3. As a result of investigations conducted against the assessee, Revenue found that they have entered into agreement with M/s Nagar Nigam Lucknow for executing the cleaning work and are employing a number of persons for the same. By entertaining a view that the activity of the respondent would amount to providing services under the category of Manpower Supply to M/s Nagar Nigam Lucknow, they initiated proceedings against them by way of issuance of a show cause notice dated 21.10.2011 raising demand of dut....

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....sponsible to get all the work executed through workmen/labour properly under their supervision. The Nagar Nigam only inspect the work of the contractors. This practice is being in vogue since long. He also examined the unit wise bills raised by the assessee indicating that the same were raised for cleaning of ward/unit executed by the worker/labours under the supervision/direction of the assessee. Accordingly, he held that the entire essence of the contract was execution of work as understood by the assessee and the recipient of the asseessee's services. 6. Commissioner (Appeals) also referred to Para 22.3 of MF (DR) Circular No. B1/6/2005-TRU dated 27.07.2005, which is as under:- "22.3. In these cases, the individuals are generall....