TaxTMI 
TaxTMI 
2021 (8) TMI 1063
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....(AR) for the Respondent ORDER The issue 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 in....
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.... pay service tax on the said services and the demand 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/40....
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....th the specification as having been correctly executed and efficiently handed until it is approved by the Company. 3. In case the jobs entrusted / assigned to the Contractor are not satisfactory 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....
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....ment of the workers who work with appellant. Reliance placed by the department in clause 14, in our view, is misconceived. It can be seen that while the workers are engaged to work within the manufacturing activity premises they have to abide by certain 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 i....