2024 (8) TMI 852

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....dvocate Present for the Respondent : Mr. Rohit Issar, Authorised Representative ORDER This appeal has been filed by the assessee against demand of service tax and imposition of penalties invoking extended period of limitation. 2. The appellant provided certain services to BSNL which they claimed fall under the category of manpower supply service. The recipient of service M/s. BSNL Ltd ....

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.... manpower supply service. In this background the bonafide of the appellant cannot be questioned. The service tax was being paid from time to time by BSNL - the service recipient. 4. The ld. Counsel has also relied on the following decisions:- i. Wherein it has been held that entire service tax has Umasons Auto Compo Pvt. Ltd. vs. CCE & Customs, Aurangabad reported in 2017 (47) STR 377 ....

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....'ble Apex Court in the case of Om Sai Fabricators vs. Commissioner of Central Excise and Service Tax, Raigad reported in 2023 (74) G.S.T.L. 145 (SC). He pointed out that even if the service tax has been paid by one person still it can be demanded for another. 6. I have considered the rival submissions. I find that it is not in dispute that the appellants believed that the said service falls und....

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....Hon'ble Apex Court in the case of Om Sai Fabricators (supra). It is seen that the said case relates to the liability of service tax payment of sub-contractor vis-à-vis the payment of service tax by the main contractor. It is seen that the facts in the said case was different and the situation is not necessarily revenue neutral like in the instant case. Therefore, the said case is not applic....