2026 (5) TMI 867

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....xcise, Customs and Service Tax, Calicut Commissionerate. 2. Briefly the facts of the case are the appellant is providing services under the category of Management, Maintenance or Repair Services, Manpower Recruitment or Supply Agency and Works Contract Services. The Revenue noticed that the appellant had not discharged service tax on all the above services rendered by him, hence, notice was issued demanding service tax amount. The Commissioner in the impugned order held that the appellant was the contractor, hence, while undertaking contract works, he had to submit the list of the persons whom he had engaged for the contract work and the workmen were required to wear uniforms and display identity cards issued to them which clearly states....

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..... As per the conditions of the contract, it is submitted that under the Contract Labour (Regulations and Abolition) Act, 1970, one had to comply with all provisions as per the act and laws. It is submitted that as per Clause 21 of the tender document, the contractor had to perform the work assigned to him and thus, it is the question of completion of work assigned to him and not just supply of manpower. Further as per Clause 26(5), the contractor is responsible for ensuring the work is done as per the defined quality failing which payment will be withheld as per the agreement and the nature of work. Relied on the following decisions: • Akriti Construction Pvt. Ltd. versus Commissioner Central Ex.: Jaipur 2017 (7) GSTL 478. ....

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....cted in respect of management, maintenance or repair of roads, during the period on and from the 16th day of June, 2005 to the 26th day of July, 2009 (both days inclusive. (2) Refund shall be made of all such service tax which has been collected but which would not have been so collected had sub-section (1) been in force at all material times. (3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of service tax shall be made within a period of six months from the date on which the Finance Bill, 2012 receives the assent of the President." [emphasis supplied]." Since the period of dispute in the present case is from 16.06.2005 to 31.03.2009, the said period is covered under th....