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TMI ID= 264218
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2015 (9) TMI 886 - CESTAT MUMBAI

M/s. S.Z. Dhanwate Engg Works Versus Commissioner of Central Excise And Customs, Nashik

Manpower Recruitment & Supply Agency - Exemption under notification No. 45/2010 dated 20/07/2010 - Cleaning agency - Held that:- The services rendered by appellant to Maharashtra State Electricity Distribution Company is exempted retrospectively by notification No. 45/2010 dt. 20/07/2010. It is undisputed that services of "Manpower Recruitment & Supply Agency" are rendered to MSEDL, by the appellant. In view of retrospective amendment as also relying on ratio of the decision of Tribunal in the case of Sri Ganesh Enterprises (2014 (2) TMI 436 - CESTAT BANGALORE) we set aside that portion of the impugned order and allow the appeal.

As regards the services of "Cleaning Agency" we find that issue needs reconsideration as the entire findings are only in respect of Manpower Recruitment & Supply Service. Holding that appeal to this portion of the impugned order needs re-consideration by the adjudicating authority, who will reconsider the issue and quantify the Service Tax Liability on this point, and as also the question of penalty. Adjudicating authority should follow principles of natural justice while coming to a conclusion. - Decided in favour of assessee.

No.- Appeal No. ST/577/2010-Mum

Order No.- final order No. A/1005/15/STB

Dated.- April 15, 2015

Citations:

  1. SHRI GANESH ENTERPRISES Versus COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX - 2014 (2) TMI 436 - CESTAT BANGALORE

M V Ravindran, Member (J) And P. S. Pruthi, Member (T),JJ.

For the Appellant : Shri Nilesh Rathi, Adv.

For the Respondent : Shri B Kumar Iyer, Superintendent (AR)

ORDER

Per: M V Ravindran:

This appeal is directed against Order-in-Appeal No. AKP/232 & 233/NSK/2010 dt. 10.08.2010.

2. Heard both sides.

3. On consideration of submissions made by both sides and perusal of records. We find that the issue involved in this case is regarding the taxability of Services rendered by the appellant. Appellant is rendering services of "Manpower Recruitment & Supply Agency" and clearing agency to various service recipient. It is the case of the appellant that services of "Manpower Recruitment & Supply Agency" are rendered by them to MSEDL and is exempted retrospectively by notification No. 45/2010 dated 20/07/2010 the same was considered by Tribunal in the case of Sri Ganesh Enterprises ST/2659/2011-DB, and relief was granted on similar facts. It is also the case of the appellant that Tax Liability on cleaning services needs to be requantified as there is no separate quantification of Tax Liability.

4. We find that contentions raised by learned Advocate have strong force. The services rendered by appellant to Maharashtra State Electricity Distribution Company is exempted retrospectively by notification No. 45/2010 dt. 20/07/2010. It is undisputed that services of "Manpower Recruitment & Supply Agency" are rendered to MSEDL, by the appellant. In view of retrospective amendment as also relying on ratio of the decision of Tribunal in the case of Sri Ganesh Enterprises (supra) we set aside that portion of the impugned order and allow the appeal.

5. As regards the services of "Cleaning Agency" we find that issue needs reconsideration as the entire findings are only in respect of Manpower Recruitment & Supply Service. Holding that appeal to this portion of the impugned order needs re-consideration by the adjudicating authority, who will reconsider the issue and quantify the Service Tax Liability on this point, and as also the question of penalty. Adjudicating authority should follow principles of natural justice while coming to a conclusion.

6. Appeal disposed of as indicated above.

(Pronounced in court)

 
 
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