TaxTMI 
TaxTMI 
2024 (11) TMI 1227
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....ad. 1.1 Briefly stated, the facts of the case are that as per the records available with the Division office and on going through the Third party data provided by CBDT of the Appellant for the F.Y. 2015-16 and 2016-17, the total sales of services (value for ITR /Form 26A) were found to be not tallying with gross value of service provided, as declared in ST-3 returns. Therefore, it appeared that the Appellant had declared less/not declared any taxable value in their ST-3 return for F.Y. 2015-16 and 2016-17 as compared to the value declared in their form 26AS and it appeared that the Appellant had short paid service tax to the extent of Rs. 2,08,98,239/- on the differential value of Rs. 14,16,60,121/-. On the basis of the said enquiry, a S....
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.... representatives. The Appellant was having full control/ superintendence over the labours deployed. Therefore, the services provided by the Appellant do not qualify to be Manpower Supply Services. The Ld. Commissioner failed to appreciate that when contractor supplies labour for work, it will be considered as manpower supply service. The basic requirement of labour as needed by the service recipients in the agreement such a basic schooling, basic conduct and manner needed for smooth functioning of work is expected from the labours provided by the appellant. The activity of appellant clearly falls under the manpower supply services. 2.2 Without prejudice he also submits that if at all the service tax is levied on Appellant activity in the....
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....lue disclosed in ST-3 return. We have carefully perused the agreement entered into by the appellant with M/s. Intas Pharmaceuticals Ltd., M/s. Troikaa Pharmaceuticals Ltd., M/s. Lincoln Pharmaceuticals Ltd. as available on records. We observed that all the contract heading is "Contract agreement for Labour Supply" Some of the relevant conditions from the agreement between the appellant and service receipt i.e M/s Intas Pharmaceuticals Ltd are extracted as under :- "2. The Contract shall supply the required number of contract labours of unskilled nature mainly for housekeeping, material movement/distribution, packing and any incidental/ mis. Works related thereof. 3. The contractor shall supply only those labours who are mi....
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.... service receipt i.e M/s M/s Troikaa Pharmaceuticals Ltd. are extracted as under :- "-------------------------------------------------------------------------------------------------------------------------------- 2. The contractor shall supply the required number of contract labours for skilled/ unskilled nature of activities like packing and any incidental/ miscellaneous work related thereof. 3. The contractor shall supply only those labours who are minimum SSC exam passed and are able to read English. 4. The labour should only be supplied when the requirement is raised by concerned department Head in writing through the personnel department. ----------------------------------------------------....
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....n required by law for supply of workmen/labour. Further conditions of agreements clearly indicate that the Appellant is supplying Labour/manpower to the pharmaceutical companies. At this juncture, we find it is necessary to refer to the decision of the Hon'ble Supreme Court in the case of Super Poly Fabriks Ltd. v. CCE, Punjab - 2008 (10) S.T.R. 545 (S.C.), which laid down the ratio as under :- "There cannot be any doubt whatsoever that a document has to be read as a whole. The purport and object with which the parties thereto entered into a contract ought to be ascertained only from the terms and conditions thereof. Neither the nomenclature of the document nor any particular activity undertaken by the parties to the contract would....