TaxTMI 
TaxTMI 
2026 (4) TMI 302
X X X X Extracts X X X X
X X X X Extracts X X X X
....Kolkata - 700 107. 2. The facts of the case are that M/s. Yamuna Power & Infrastructure Limited, Karnani Estate, 128, 3rd Floor, 209, A.J.C. Bose Road, Kolkata - 700 017 [hereinafter referred to as the "appellant"] are engaged in rendering erection jobs to M/s. Yamuna Power (VCB), Bishnupur, Kolkata - 700 104, by engaging different parties namely, M/s. Das Enterprises, 170, Kalagachia Main Road, Kolkata - 700 063, M/s. S.A. Enterprises, Kalagachia Main Road, Kolkata - 700 063, M/s. Binod Kumar Jaiswal, 20, Keshab Chandra Sen Street, Kolkata - 700 009, etc. for getting such jobs done. 3. During the course of audit, upon scrutiny of the P&L Accounts, S.T.-3 Returns and other records of the appellant, the following issues were noticed by....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ide the impugned order dated 10.03.2025 has upheld the entire demand as confirmed in the Order-in-Original. 6.1. Aggrieved by the confirmation of the demand, the appellant has filed this appeal. 7. Regarding the demand of Rs.6,08,466/- confirmed under the category of 'manpower recruitment or supply agency service', the Ld. Counsel for the appellant submits that the actual service received by them was the service of loading and unloading of materials in the vehicles; that the bills raised by them were for the job performed and they have not recruited manpower or received any payments on the basis of the number of persons / workmen supplied for undertaking such work. The appellant has referred to the definition of "manpower recruitment ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....anpower recruitment or supply agency service' within the meaning of Section 65(68) of the Finance Act, 1994 and held them liable to Service Tax under the said category under reverse charge mechanism. 10.1. For ready reference, the definition of "manpower recruitment or supply agency" as provided under Section 65(68) of the Finance Act, 1994 is reproduced below: - ""manpower recruitment or supply agency" means any person engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to any other person;" 10.2. The definition above indicates that for levying Service Tax under the category of manpower recruitment or supply agency service, the manpower recr....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... liability to this extent. However, they have contested the penalty imposed on them in this regard. I take note of the fact that the appellant is duly registered with the Department and were filing S.T.-3 Returns regularly; the demand has been calculated on the basis of the said ST-3 Returns filed by the appellant. Further, there is no corroborative evidence on record to indicate that the appellant has wilfully suppressed the material facts from the Department with a view to evade payment of Service Tax. In this set of facts, I hold that no penalty is imposable on the appellant in this regard. Accordingly, the penalty imposed on the appellant vide the impugned order in respect of the above confirmed demand is set aside. 13. In the result....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Date ... 04/17 DAS ENTERPRISE 170, KALAGACHIA MAIN ROAD, KOLKATA - 700 063 @ Mobile : 9748207083 To M/s Yamuna Porver & Infrastrudine A Banchehat Road, Bonogram Challan No. Your Order No. Ralkate -104 Data SI. No. DESCRIPTION Quantity Rate Amount 1. Labour change for fand assembly of 7 MJ. 1030/- Rs 7210 P. 3 2, 2 3 Buskar cultes 2/4 ms. 335/ 1.340 bainding & sleaving 3 Labour charge for Barbar assembly 1500/ 10500 4. Labour charge for finishing 1000/ 7000 5. work Arunachal Noviny change for Bacon, 26/+ (185×2) 631 My 7/- 4417 4 6. Wining charge for IRCON 570mg 7/- 3990 7. Wiring & assembly ICR Arunachal 4500 4500 C Wing charge for Arurachel 100 7/ C 9. OD Laban charge 2085....