2024 (5) TMI 134

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....he Appellant Shri. Anoop Kumar Mudvel, Superintendent (AR) for the Respondent ORDER The issue involved in the present appeal is whether the appellant is liable to pay service tax under reverse charge basis on the services received from the contractor M/s. A.M Enterprise who was engaged in undertaking various odd jobs including packing of loose Cement at the appellant plant. The period inv....

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.... the statement of their own. General Manager i.e. Praveen Kavadia dated 17.04.2014 was a denial statement and he clearly mentioned that the contractor was under obligation to do the requisite packing only and not do the supply of Man Power. He also points out that the statement of son of the supplier cannot be made basis to hold anything against the appellant. He further relied upon CBEC Circular ....

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.... • Nishkarsh Industrial Services2022 (9) TMI 901 - CESTAT AHMEDABAD • CBEC Circular No.190/9/2015-S.T., dated 15-12-2015 • Anmol Biscuits Ltd 2022(62) GSTL 171 (Tri- Kolkata) • Target Corporation India P. Ltd 2021 (47) GSTL 168 (Tri-Bang) • Infotech Enterprises Ltd 2020(43) GSTL 540 (Tri-Hyd) • P.R. Rolling Mills Pvt. Lt....