TaxTMI 
TaxTMI 
2021 (8) TMI 1063
X X X X Extracts X X X X
X X X X Extracts X X X X
....ue involved in all these appeals being the same, they are heard together and are disposed by this common order. 2. The appellants were issued Show Cause Notice demanding service tax under the category of 'Manpower Supply Service'. After due process of law, the original authority confirmed the demand along with interest and imposed penalties. On appeal, the Commissioner (Appeals) upheld the same. Hence these appeals before the Tribunal. 3. The ld. Counsel Shri N. Viswanathan appeared and argued on behalf of the appellants. He submitted that the appellants in these appeals are independent contractors undertaking production with their work force and cannot be considered as persons who entered into contract for supply of manpower. M/s. Tracto....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and along with interest and the penalty is required to be set aside. The demand in these appeals are prior to 1.7.2012 (before the introduction of negative list). The period and the amount involved in each appeal is given in the table below as furnished by counsel for appellant. S. No. Appeal No. Appellant Amount of service tax involved Rs. Period covered 1. ST/42152/2013 M.Arul Prakasam 4,83,896/- 4/2009 to 3/2010 2. ST/40194/2014 G. Subburayalu 3,60,506/- 4/2010 to 3/2011 3. ST/40195/2014 G. Ramakrishnan 5,66,447/- 4/2010 to 3/2011 4. ST/40196/2014 R. Athinarayanan 7,53,423/- 4/2010 to 3/2011 5. ST/40197/2014 M. Arul Prakasam 6,51,085/- 4/2010 to 3/2011 6. ST/42650/2014 G. Ramakrishnan 7,99,917/....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tisfactory or not in accordance with the specifications or samples given by the Company, the Contractor shall be liable to change the same and in default whereof the Contractor shall compensate to the Company or the customer, as the case may be. ... ... 7. If in case of any default by the CONTRACTOR to carry out the requirement of the condition referred to in clause 6, supra, the CONTRACTOR will indemnify the COMPANY from liability to pay any compensation to the accidentee employees on this account. ... .... 11. The Company will have privity of contract with the Contractor only and will give instructions to him and will have nothing to do or be concerned with the conditions of employment of the workers working for the Contractor. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tain labour legislations. Merely taking such licence or abiding by such labour law, it cannot be said that the contract for executing works within the manufacturing activity would be supply of man power. The argument of Ld. AR is that original authority has observed that the agreement is tailor-made for specific purpose, however we find that no evidence has been brought forth by the department to prove that the agreement per se was not followed in its letter and spirit or for that matter, there is no evidence that has been unearthed by the 7 Appeal Nos.ST/ 40570-40575, 40577, 40996, 40997/2013 department contrary to the piece rate payment being made to the appellants and that payments were not for man hour or per persons supplied. There bei....