2023 (11) TMI 1405

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....he Service Tax, the Appellants have got themselves registered with the Central Excise Department obtaining Service Tax Registration No. AAFFA7486HST001 with effect from 03/10/2007. They have been filing the Returns from 01/06/2007 onwards with their Jurisdictional authorities. After investigation, the Department issued Show Cause Notice on 12/10/2010 by invoking the extended period provisions demanding the Service Tax under the following Headings:- SI No. Name of the Service Para Service Taxpayable E. Cess Payable Total 1. Manpower Recruitment or Supply Agency 6.3 Rs.2,22,874/- Rs.4,465/- Rs.2,27,339/- 2. Commercial and Industrial Construction 7.3 Rs.24,90,866/- Rs.49,817/- Rs.2....

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....or excavation of Ash from different field of Ash ponds of DTPS, DVC, Waria, Nuisance free transportation and disposal of Ash DTPS, DVC, Waria, Nuisance free transportation and disposal of Ash in abandoned mines of ECL. It appears that the purpose of the tender is for disposal of Ash in the abandoned mines of ECL. The appellant is engaged for transportation and disposal of Ash in the abandoned mines. The letter does not show that the appellant was engaged for cleaning of the premises. Therefore, the demand of Service Tax under the category of cleaning service is not justified. [Emphasis supplied] 4. Accordingly, he submits that the confirmed Service Tax of Rs.48,35,505/- on this account, is required to be set aside. 5. In resp....

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....d be treated as time barred. Accordingly, he submits that the Appeal may be allowed even on account of limitation. 9. The Learned AR takes us through the Work Order issued towards Manpower Recruitment and Supply Services, he points out that this Work Order clearly states that the Appellant would be paid Rs.65 per day plus commission of 40% making it clear that the service has to be classified under "Manpower Services''. 10. In respect of "Commercial and Industrial Construction", he submits that the civil work undertaken and the wall constructed is for commercial purpose only, as the mining activity is the business activity. 11. In respect of "Cargo Handling Services, he submits that the case law relied upon by the Appellant i.e. Sa....