2026 (2) TMI 431

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....o. 411/ST-KOL/ST/Kol-N/2023-24 dated 15.03.2024 [hereinafter referred to as the "impugned order"] passed by the Ld. Commissioner of Central Goods and Service Tax and Central Excise, Appeal-I Commissionerate, Kolkata, wherein the Ld. Commissioner (Appeals) had confirmed the partial demand of Rs.7,11,464/-, along with interest and penalty thereon. 2. The facts of the case are that the appellant has been engaged in the 'supply of labour' for different works at the premises of M/s. Exide Industries Limited. The appellant was registered with the Service Tax Department for provision of manpower supply services. During the period 2014-15, the appellant had provided services against two types of work orders, at the premises of M/s. Exide....

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....from the Income Tax Department and the ST-3 Returns filed by the appellant, it was observed by the Departmental officers that there was a short payment of Service Tax with regard to the services rendered by the appellant. 5. Accordingly, a Show Cause Notice dated 01.11.2019 was issued demanding Service Tax of Rs.27,90,154/-, along with interest and penalty, during the period 2014-15, which has been calculated on the differential amount between the ITR figure and the ST-3 figure of the appellant. 5.1. Upon adjudication, the ld. adjudicating authority passed the Order-in-Original No. 06/ST/AC-BKP/2020-21 dated 22.01.2021 confirming the entire demand. However, on appeal, the Ld. Commissioner of C.G.S.T and C.Ex. (Appeal-I), Kolkata, vide....

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....liable to Service Tax under the category of 'manpower supply service'. 6.1. Moreover, the Ld. Counsel for the appellant also submits that it is a fact on record that the appellant were regular in filing their ST-3 Returns and that the impugned demand has been raised solely on the basis of the Income Tax Return (ITR) and Service Tax Return (ST-3) filed by them for the Financial Year 2014-15. The appellant submits that they have not suppressed any material facts with the intent to evade payment of Service Tax. Accordingly, the Ld. Counsel for the appellant argued that the invocation of the extended period of limitation is not justified in the facts and circumstances of the case. 6.2. In view of the above submissions, the Ld. Counsel for....

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.... Sl. No. 30(c)]. 10.1. In this connection, we find that the labourers were engaged directly in the process of manufacture of battery by M/s. Exide Industries Ltd and the consideration was fixed on the basis of work accomplished by counting in 'piece'. Hence, we agree with the submission of the appellant that such services were provided by way of carrying out job work / fabrication for manufacture of excisable goods in the premises of M/s. Exide Industries Limited. As the activity undertaken by the appellant resulted in 'manufacture' of excisable goods, on which M/s. Exide Industries Limited has discharged Service Tax, we are of the view that such services are exempted from payment of Service Tax. We find that the above activity undertake....