Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (6) TMI 306 - CESTAT MUMBAIClassification of service - Manpower supply service or not - Held that:- Appellant have carried out various odd jobs during the period in dispute for Ispat Industries Ltd. like, lining, coating, loading and unloading etc. with the aid of her team (other workers). It is further evident from bill of the job done that the same is definitely not classifiable under manpower recruitment and supply agency service. The payment of Service Tax in such facts and circumstances, show that the appellant have got no concept or knowledge of Service Tax and have deposited the same out of fear with interest much prior to the issue of show-cause notice, i.e almost a year. Further, the Counsel for the appellant makes the concession by stating that in the facts and circumstances, the appellant will not be claiming any refund of amount (tax) and interest already deposited. In this view of the matter, the impugned order is set aside and the appeal stands allowed in favour of the appellant. - Tribunal has only seen the sample bills produced before it. Further, the impugned order is also silent as to the material facts. In this view of the matter, I remand the issue limited to re-calculation of the tax, to the adjudicating authority - Decided in favour of assessee.
|