TMI Blog2014 (10) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... er supply and rendered services under the category of construction services. Therefore, the service tax paid by the service receiver under the head 'construction services' cannot absolve the present applicant from the liability of service tax on manpower supply service. Prima facie, we agree with the Revenue for the simple reason that to avoid double taxation, mechanism of CENVAT Credit has been introduced in the system. In the event, the service tax paid on manpower supply is used in providing construction service then the service receiver is allowed to take credit and discharge his tax liability. In the result, the applicant could not make out a prima facie case for total waiver of pre deposit of dues adjudged - partial stay granted. - A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the applicant separately. The Ld. Advocate also placed reliance on various services rendered by the principal contractors. The Ld. Advocate further submitted that they had already deposited an amount of ₹ 5.00 Lakhs. 3. Ld. A.R. for the Revenue submits that the main contractors have deposited the service tax in respect of the services they have rendered to Bakreswar Thermal Power Project. It is his submission that even though in the Taxable value of said services rendered by the main contractors, the value of manpower supply services rendered by the applicant are also included, it cannot absolve the applicant from the liability of service tax on manpower supply service as both are independent service provider and the services are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant could not make out a prima facie case for total waiver of pre deposit of dues adjudged. Keeping in view the fact that the applicant is a co-operative society of local labourers and not pursuing any profit motive, also keeping in view the interest of Revenue, it would be proper to direct the applicant to deposit ₹ 15.00 Lakhs in addition to the amount of ₹ 5.00 Lakhs already deposited by the applicant which is not disputed by the Revenue. Consequently, the applicant is directed to deposit ₹ 15.00 Lakhs (Rupees Fifteen Lakhs only) within a period of eight weeks from today and on deposit of the said amount, balance dues adjudged would stand waived and its recovery stayed during the pendency of the appeal. Compli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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