TaxTMI 
TaxTMI 
TaxTMI 
2019 (6) TMI 214
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....2007 under the category of Manpower Recruitment or Supply Agency Services. Also the appellant did not discharge the Service Tax liability on the provident fund paid directly by M/s GHCL Ltd for the period from June, 2005 to December 2008. Accordingly, a Show Cause Notice was issued proposing demand of Service Tax under 'Manpower Recruitment service' which was culminated into adjudication order whereby demand of Service Tax amounting to Rs. 42,62,018/- and Rs. 7,58,894/- were confirmed along with demand of interest, penalty under section 76 and also imposed penalty under section 78. Being aggrieved by the Order in Original, the appellant filed the present appeal. 2. Ms. Priyanka Kalwani, Ld. Counsel appearing on behalf of the appellant su....
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.... (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He invited our attention to various clauses of the agreement and also the rate list wherein he pointed out that the services charges are based on quantity as well as number of persons. Therefore, the consideration is also on the basis of manpower. He further submits that the provident fund is also paid separately by the service recipient, which establishes that the appellants are providing manpower recruitment agency service. 4. We have carefully considered the submissions of both sides and perused the records. We find that to decide whether the service fall under manpower recruitment agency services or otherwise, it is necessary to go through the cont....
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.... by Ld. Counsel, we find that in none of the judgments there is a condition in the contract that the payment is on the basis of employees and payment of provident fund is made by the service recipient. Therefore, the facts of those cases are different from the facts of the present case and hence, all the judgments have been distinguished. As per our above discussion, we are of the view, as per the contract, the services provided by the appellant is of 'Manpower Recruitment Agency and Supply Services'. Accordingly, it is taxable. As regard the penalty imposed under section 76 & 78, we find that the Hon'ble High Court of Gujarat in the case of Raval Trading Company 2016 (42) S.T.R. 210 (Guj.) held that once the penalty under section 78 is imp....
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....Fax: 02876-263480/83 Website: www.gholindia.com Regd. Office: GHCL House, Swastik Society. Opp . Punjabi Hall, Navrangpura, Ahmedabad-380 009. Tel.: (079) 26427519/818 Fax: 079-26423823 Head Office: B-38, Institutional Area, Sector-1, NOIDA- 201 301 (U.P.) Tel.: (0120) 2535335 Fax: 0120-2535209 ISO 9001 ISO 14001 OHSAS 18001. Document 2 GHCL Ltd. Loading Sutrapada You will arrange for loading of soda ash bags into trucks from chute or from stacks as directed by our godown staff. You will deploy adequate number of experienced loading gangs for the purpose. Loading from direct chute shall be maximized with a daily target of 500 MT. Jumbo Handling You will arrange for sufficient and....
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....te number of responsible supervisory staff arranging additional labour gangs/tractor trailers as required specially when loading hours may need extension . Usage of Hodis Each person engaged in stacking and loading shall be issued two Hodis every year made out of used filter cloths. No jute bags will be issued for this purpose. PERIOD OF CONTRACT The period of this contract will be from 01/04/2004 to 31/03/2006 unless extended in writing in advance. RATES The rates payable to you would be as follows: Rates Rs. Per Tonne Item Existing 2004-05 2005-06 Stacking of bags 16.90 18.25 18.59 Loading of bags 26.20 28.29 28.82 Shifting of jumbo bags 09.25 09.99 ....