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2016 (9) TMI 738 - AT - Service TaxManpower recruitment and supply agency services - supply of labour to the appellant’s customers - Held that:- Since the contract and the bills clearly indicate that the appellant is supplying labour and is getting paid for the supply of the labour in terms of the minimum wages, that portion of the demand needs to be upheld. The calculations of the correct tax liability needs to be reworked/requantified by the adjudicating authority on this issue by extending the benefit of cum tax liability. The service tax liability on this portion on the appellant is upheld with interest liability. Since the appellant has not discharged the tax liability for the entire period, the provisions of Section 78 also gets attracted and the penalty amount will be equal to the tax liability on requantification of the demand by the lower authorities. Demand of service tax on lump-sum works contract and demand beyond the period of 5 years set aside. Decided partly in favor of assessee.
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