2023 (5) TMI 247

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....topadhyay, Authorized Representative for the Revenue Shri N.K. Chowdhury, Advocate for the Respondent (s) ORDER The Department is before us against the impugned order dated 18/03/2010 passed by Commissioner, wherein he has dropped the proceedings initiated in the show cause notice dated 23.03.2010. 2. The Ld. Authorized Representative for the Department reiterated the grounds of appeal....

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..... The contents of the letter is reproduced below:- Please refer to your letter No.V/30/4/2003-ST(PF) dated 30.01.2006 addressed to our Visakhapatnam Site office which was forwarded to us. The contention expressed in your letter under reference is not correct. We are not engaged in providing service of "Maintenance or Repair" through our site office at Visakhapatnam. We, ....

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.... clarified vide Question and Answers (2000-2001) No.7.5 that Labour Contractors, who supply their own labour on contract, would not be covered under the definition of Manpower Recruitment Agency. In view of the above, the above activity undertaken in VSP by the Company does not attract service tax. 4. A perusal of the letter cited above clearly shows that the Respondent has indicated t....

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....Final Order No. A-30836-30837/2018 dated 26/07/2018 5. From the above Orders submitted by the Respondent, it is observed that Visakhapatnam Service Tax Commissionerate has initiated separate action against the Respondent at their Visakhapatnam unit for non payment of appropriate service tax there . The said litigation has attained finality vide the above said Final Order of the Tribunal. We fin....