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2015 (9) TMI 886

Head Note:
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.


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