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2013 (8) TMI 494 - AT - Service TaxManpower Supply Services u/s 65 (105) (k) - Duty Demand – Interest and Penalty - Assesse was performing certain tasks in the factory mainly for processing of coffee beans to make instant coffee and thereafter packing the same - Revenue was of the view that the assesse was providing Manpower Supply Services – Held that:- The character of the activity was actually manufacturing activity or supply of manpower, the difference can be a very thin depending on what exactly was the responsibility of the assesse - notice does not expressly invoke provisions of 73A and in a passing manner for the purpose of invoking the extended period - it was stated that tax was collected but not paid - The contract clauses as also the manner in which it was operationalized were to be examined in detailed for deciding the issue - A worksheet showing the number of manpower employed by itself may not be sufficient to determine the nature of the responsibilities of either parties and nature of service – 5lakhs were ordered to be paid as pre-deposit – upon such waiver rest of the duty to be waived till the final disposal – Decided partly in favor of assesse.
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