AI Drafter 
TaxTMI 
TaxTMI 
2023 (11) TMI 103
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....efly stating the facts of the present case are that a show cause notice has been issued to the appellant on 29.09.2008 alleging therein that M/s Shemeo India Transport are providing services under 'Cargo handling Services', 'BAS', 'Manpower Recruitment & Supply Agency Service' & 'Erection Commissioning & Installation Services' to M/s Nestle India Ltd, Moga without obtaining Service Tax Registration. It is alleged, Nestle vide their letter dated 17.2.2005, 27.5.2005, 5.6.2006 revealed that M/s Shemco India Transport has provided services in relation to material handling, loading, unloading, providing trailers, low bed trollies, tractor trollies, tractor cranes, erection commissioning & installation of plant & machinery with requisite manpowe....
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....n'ble Tribunal vide Final Order No.ST/208/2011 dated 24.5.2011 allowed the appeal of the appellant by setting aside the impugned order. 5. Ld. Counsel further submits that for the period 1.1.2006 to 30.9.2006, another show cause notice was issued on 29.03.2007 demanding service tax under Rent-a-cab service, manpower Recruitment or Supply Agency service and the said show cause notice was also issued by invoking the extended period of limitation. He further submits that the present show cause notice was issued on 29.09.2008 for the period April, 2003 to December, 2005 demanding service tax on various activities carried-out at the factory premises of Nestle and Maruti Van and Tata 407 for carrying out the activities of purchase. 6. L....
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....n favour of the appellant. He further submits that as per the various agreements copies of which are on record of the appeal paper book, low bed trollies with tractors provided with drivers to run within the factory, tractor crane with driver run within the factory of M/s Nestle do not fall under the category of 'Business Auxiliary Service' rather it falls under supply of tangible goods service which was made taxable with effect from 16.05.2008. 8. He further submits that for various works carried out for M/s Nestle India Ltd. value wise certificate for the period in question has been provided by M/s Nestle which is on record. Ld. Counsel further submits that this issue is squarely covered by the judgment of the Hon'ble High Court of Cal....
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....uti Van & tata 407 for carrying out activities of purchase. The said activity carried by the appellant for Nestle India Ltd were very much within the knowledge of the department for which earlier show cause notice was issued on 22.11.2001 for the period April, 2000 to March, 2001 and the second show cause notice was issued on 19.03.2007 for the period 01.01.2006 to 30.09.2006. We also find that the said show cause notice was set aside by the Tribunal vide its order dated 24.05.2011, therefore, the present show cause notice invoking the extended period of limitation is completely barred by limitation as held in the case of Nizam Sugar Factory cited (Supra) by the Hon'ble Apex Court. Similarly, the Tribunal in the case of J.K. Enterprises cit....
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....ce Act w.e.f. 16.05.2008 and not under business auxiliary service. Similarly, the Tribunal in the case of Devanchand Ramsaran cited (Supra) has held in para 6 and 7 as under: "6. We have perused a copy of the contract executed by the assessee with ONGC. The contract specifically is for hiring the service of Type-ll Cranes. The contract agreement clearly specified that the cranes are to be placed at the disposal of ONGC along with operators and consideration will be paid by ONGC on the basis of monthly operation charges as well as empty run charges. It is required to be noted that the contract is only between two parties Le the assessee as well as ONGC By any stretch of imagination, the contract cannot be considered to be one of pro....