TaxTMI 
TaxTMI 
2024 (3) TMI 924
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....ecruitment or Supply Agency Service and Goods Transport Agency service. During the financial year 2008-09 to 201-11, the appellant had provided service under the category of Manpower Recruitment or Supply Agency Service and Goods Transport Agency services to M/s. J K Paper Limited. The appellant have regularly been filing ST-3 returns and following all the procedure laid-down under the service tax law. It is a matter of record that the appellant were awarded two separate contracts/ work orders on different dates for providing manpower and for goods transport purpose by M/s. JK Paper Limited. The appellant were issuing separate invoices for providing services i.e. Manpower Recruitment or Supply Agency Service and Goods Transport Agency servi....
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....bing of two agreements which have been entered into on different dates, one for Manpower Recruitment or Supply Agency Service and second for Goods Transport Agency service is legally incorrect.. It has been the contention of learned advocate that services have been provided by the appellant to M/s. JK Paper Limited under two separate and independent contracts/ work orders and the appellant has discharged service tax liability on the service provided under the category of Manpower Recruitment or Supply Agency Service on the gross value as per provisions of Section 67 of the Finance Act, 1994. So far as service under the category of Goods Transport Agency service is concerned, the service recipient has complied with the provisions of Rule 2(1....
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....separate categories of the services and therefore, it is wrong on the part of the department to allege that the separate invoice has been issued by the appellant arbitrarily but same were as per requirement of the contracts which have been entered by the appellant with the service recipient. 3.2 The learned advocate has relied upon the decision of this Tribunal in the case of E.V. Mathai & Company vs. CCE, Cochin - 2006 (3) STR 116 (Tri. Bang.) wherein this Tribunal has held that "there is separate agreement for the services rendered by the party with reference to transportation and administration charges and which are liable to service tax and separate bills have also been issued then there is no question levying service tax on transpor....
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....nvoking extended period, the department need to prove two ingredients, firstly the presence of willful misstatement and suppression of facts etc and secondly intention to evade payment of duty. The learned advocate has mentioned that appellant has rightly discharged the service tax liability on supply of Manpower Recruitment or Supply Agency Service while being a Limited Company JK Paper Mills has discharged the service tax liability on supply of Goods Transport Agency service. 4. We have also heard the learned Departmental Representative who reiterates the findings as given in the order-in-appeal. 5. Having heard both the sides, we find that there is no denying of the fact that appellant has entered into two separate work contracts/ ....
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....by the appellant are as per the legally valid work contracts/ agreements and it is accepted legal principle that for the purpose of levy of service tax, the individual contract need to be taken into account. Therefore, merely on the assumption that the appellant have entered into separate contracts intentionally to evade service tax is prima-facie, not acceptable. In this regard we also rely upon the decision of this Tribunal in the case of E.V. Mathai & Company vs. CCE, Cochin (supra). 6. We find that the impugned order-in-appeal has also deserved to be set-aside on the ground that levy of service tax has been confirmed by invoking extended time proviso under Section 73(1) of Finance Act, 1994. We find that the appellant has regularly b....