TaxTMI 
TaxTMI 
2026 (10) TMI 474
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....mand to the extent of Rs.40,57,307/- and confirmed the balance demand of Rs.4,23,806/- The Adjudicating authority held that service provider has provided Manpower Supply Services and therefore the Appellant is required to discharge Service Tax liability on Reverse Charge Mechanism (RCM) basis. Being aggrieved, the Appellant had filed their Appeal before the Commissioner(Appeals), who has dismissed the same. Therefore, the Appellant is before the Tribunal. 2. The Ld.Advocate appearing on behalf of the Appellant submits that the Adjudicating authority is in error in holding that the services provided by M/s. Shree Durga Enterprises pertain to Manpower Supply service, whereas they were taking up only civil work. She produces copy of the wor....
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....the transactions in their Books of Accounts, from wherein the data was collected to quantify the demand. Moreover, since the Appellant is manufacturer of dutiable goods, even if the Revenue's view that the service would be in respect of the 'Manpower Service', the same would be eligible as Cenvat credit to the Appellant, if Service Tax were to be paid on RCM basis. Hence, no case of suppression can be made out against the appellant. Therefore, we set aside the confirmed demand even on account of time bar. 9. Accordingly, the Appeal stands allowed with consequential relief, if any, as per law. (Order pronounced in the open Court on 06.10.2026.) ============= Document 1 ANNEXURE-J BOKARO JAYPEE CEMENT PLANT BOJCP/33/2012 Date....
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..... You hereby indemnify us from any cost or liability in this regard. 06. You will carry out the job in a workmanship like manner and ensure the quantity and quality of work as indicated to you from time to time is fulfilled. 07. This is a labour rate work order. You will be paid at the rates fixed by the Company for various items of work, which can be seen in approved Schedule of Rates, maintained for the purpose. 08. The company will not provide any residential accommodation or transport for any of your workers or labour for which you will make your own arrangements. 09. This work order may be cancelled at any time without notice. > BOKARO * pauw! 10. You shall be fully responsible for making timely payment to your lab....
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.... uncompleted work if the progress of work is found unsatisfactory at any time in between the schedule date of completion. measurement of completed work to be recorded 19. You will provide all assistance for medsur of monthly RA bill. You will submit your RA based on the above measurement which will be paid within 15 days of submission. 20. You will ensure to deploy the adequate manpower as mutually agreed with site in- . manpoucower indicated in the work order charge during meetings time to time (the "mason & labour etc.). In case of any deficit in a month Rs. 50/- per head of deficient manpower will be deducted as penalty from your security deposit while releasing the same and/or from monthly RA bill as applicable. 21. A penalt....
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....ith Excavated Barth Available Next To The F Including Hand Compschon In 6" Layers And Watering Wahin 5 Metersi M3 21.29 22 80 25.31 29.87 807 Back Filing Between Foundation & Cabla Trenches Or In Such Congos ted Area Uaing Loose Dumped Earth Available With Lead Of 5 Meters To 15 Meters) 35.89 38.44 42.87 50 35 08 Back Filing With Excavated Earth Available Within One Lead Of 10 NI Without Compaction M3 13.17 1946 21.60 25.49 B09 Earth Filling In Road Work Without Compaction (Excava ted 13 18.17 19.46 21.60 25.49 B10A Morrum Filling in Road Work Without Compaction (For M3 19.09 21.09 23.41 27.62 B10B Morrum Filling In Road Work Without Compaction (Fo Plant & Tournehio! M3 17 37 16.60 20.65 24.37 $11 Stone Filling Or Bricicbats Filling ....