2024 (8) TMI 586

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....94. 2. The facts of the case are that the appellant is a private limited company and provided the services under the category of "Manpower Recruitment Agency Service" and "Business Auxiliary Service". The appellant was paying service tax and submitted their returns regularly. The officers of the Department procured balance sheet and ST-3 Returns for the period 2007-08 to 2009-10 and issued summons to the appellant to provide documents with regard to their activities. Shri S.K.Roy, Manager of the Appellant Company, appeared and submitted that the appellants are providing the services of manpower supply and works contract to different companies. On being asked about difference in taxable value in their balance sheet vis-à-vis their ST....

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....har. The appellant was being reimbursed of the amount being the cost of Diesel. The said cost of Diesel was also reflected in the Balance Sheet. Therefore, the supply of Diesel, does not amount to provide the service and would not fall under the category of "Manpower Supply Service" or "Business Auxiliary Service". Further, he submits that the Diesel was being purchased from Petrol Pumps and VAT was also paid and the service tax cannot be levied on the same. It is his submission that the appellant was providing contract work for installation of Telecommunication Towers of M/s Reliance Infocomm Engineering Private Limited. The said contract was composite in nature and included various works, like, site formation work, civil construction work....

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....ppellant for difference of the taxable value in their S.T.3 Returns and the balance sheeet figures shown during the period 2007-08 till 2010- 2011. We find that the appellant has explained that the figure shown as income in the balance sheet includes the amount recovered on account of sale of Diesel cost recovered from with M/s Reliance Infocomm Engineering Private Limited and to such effect, the appellant has produced the Work Order. For better appreciation of facts, the same is extracted herein below : 7. On the sale of Diesel, VAT has also been paid. In that circumstances, on the value of Diesel, which has been supplied by the appellant, the same cannot be included in the taxable value of service provided by the appellant and if the sai....