2020 (1) TMI 309

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....uid Nitrogen, Oxygen and mixture gas falling under chapter 28 of Central Excise Tariff Act, 1994. It was contention of the audit party that the M/s. Inox Air Products Ltd have availed Man Power Supply Services from the appellant M/s. Pranav Oxygen, Vadodara-ii for compressing and filling of gas in the cylinder of M/s. Inox Air Products Ltd. The appellant had neither obtained service tax registration from the department for the service provided by them which is as per department is taxable service nor paid service tax during the period June, 2005 to January, 2006 under the category of Man Power Labour Supply Service. Accordingly, a show cause notice was issued demanding the service tax amounting to Rs. 66,236.00/-and also proposed to imposed....

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....to be decided is that the job assigned to the appellant for compressing and filling of gas in the cylinder by the help of the Man Power dupted by the appellant will among to provision of Man Power Supply and Recruitment Service. In this regard, we have gone though the contract between the appellant and the service recipient M/s. Inox Air Products Ltd and we find the job assigned to the appellant is for gas filling in the cylinder, cylinder handling, cylinder loading and unloading dispatch of cylinder etc. The charges for the said job is Rs. 1 per EU meter of oxygen and Nitrogen gas filled in the cylinder either through compressor of though liquefied pump. The terms of the contract clearly show that even though the appellant deputed the empl....