TaxTMI 
TaxTMI 
2024 (5) TMI 809
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....ted activities, port services, manpower supply and recruitment agency services, etc. The department working on specific intelligence initiated an inquiry on 12.03.2013 to investigate into non-payment of Service Tax on various services provided by them to their clients. After completion of the an inquiry a show cause notice was issued whereunder it has been alleged that the appellant has engaged in providing manpower supply and recruitment agency service to various parties such as M/s. Reliance industry, Reliance Jamnagar Infrastructure Limited, Reliance Petroleum Limited, Essar Projects India Limited, etc. It is relevant to reproduce the summary of the show cause notice here under :- "12.1 However, it appears that the Noticee faile....
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.... (b) having made a return, fails to assess the tax in accordance with the provisions of this Chapter or rules made thereunder, the Central Excise Officer, may require the person to produce such accounts, documents or other evidence as he may deem necessary and after taking into account all the relevant material which is available or which he has gathered, shall by an order in writing, after giving the person an opportunity of being heard, make the assessment of the value of taxable service to the best of his judgment and determine the sum payable by the assessee or refundable to the assessee on the basis of such assessment. " Based on the documents submitted by the noticee and in absence of further documents suggesting any de....
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....w cause notice has been confirmed by learned Adjudicating Authority. The learned Authorized representative of the appellant has submitted that the Adjudicating Authority has wrongly confirmed Service Tax demand under manpower supply and recruitment agency service despite the fact that the service provider has been undertaken execution of a 'specific work' and not merely supplying the labor. He further elaborated that the appellant has been undertaking such as A/G piping fabrication and construction of the road, etc. Therefore, it is wrong to allege that appellant was engaged in manpower supply service. It has further been submitted that majority of services have been provided by the appellant to SEZ units which are exempted from the payment....
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....vice Tax for the services provided by them to SEZ developer or SEZ unit. 4.2. After hearing in detail the learner Chartered Accountant, we are of the view that the Adjudicating Authority while deciding the matter has not taken into consideration all the contentions which has been raised by the appellant Therefore, we are of the view that the matter need to re-adjudicated. In this regard we pass following order :- I. The Adjudicating Authority should taken into account the work orders which have been received by the appellant from various service recipient and then decide whether the appellant are providing manpower supply service or recruitment agency or whether they are engaged in execution of any specific job. II. The....