2023 (12) TMI 677

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....the Department to assail the order dated 23.03.2012 passed by the Joint Commissioner of Customs, Central Excise [The Joint Commissioner], Bhopal dropping the proceedings initiated against the RP Anand Contractor [The appellant] by the by the show cause notice dated 14.10.2009. 2. The appellant had performed certain works under contract issued by the Madhya Pradesh State Electricity Board and MP Power Generating Company. A show cause notice dated 14.10.2009 was issued to the appellant alleging that the appellant was providing "maintenance and repair services and manpower recruitment agency" services to Madhya Pradesh State Electricity Board and MP Power Generating Company, which services were leviable to service tax with effect from 01.07....

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....services or manpower recruitment and supply agency services. The Joint Commissioner also recorded a finding that with effect from 01.06.2007 the nature of work carried out by the appellant would fall under works contract service. This finding was recorded by the Joint Commissioner after a careful perusal of the documents including the deduction of VAT under MP VAT Act, 2002. Thus, the proceedings initiated against the appellant by the show cause notice dated 14.10.2009 was dropped. 5. Feeling aggrieved, the department filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) divided the period from prior to 01.06.2007 and post 01.06.2007. For the period post 01.06.2007, after noting that the appellant had paid service....

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....sed in the show cause notice. 7. For the period prior to 01.06.2007, once it was found as the fact that the nature of services provided by the appellant were works contract service and this service had not been carved out of the earlier entries relating to maintenance and repair services and manpower recruitment agency services, it has to be held that no service tax could have been demanded. In any case, the appellant had not rendered manpower recruitment services and, therefore, even otherwise, the demand could not have been confirmed under a different category. In fact, no reasons have been given by the Commissioner (Appeals) to confirm the demand, except stating that the show cause notice can be ignored. 8. For the period post 01.0....