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2019 (7) TMI 1258 - AT - Service TaxClassification of services - supply of manpower services or not - period prior to 31.03.2010 - extended period of limitation - HELD THAT:- The appellant has entered into an agreement for execution of various works for the principal – CPP. The payment for such work is based on the volume of the work executed and not according to the number of workman deployed by the appellant. The principal-CPP has discharged their obligation under the provisions of ESI Act and EPF Act. The same does not lead to the inevitable conclusion that the appellant has supplied labourers but has entered into colourable contracts to avoid the liability of service tax - the show cause notice is not maintainable as the same is based on the presumption, having no sanctity of law. Extended period of Limitation - HELD THAT:- There is no case of any contumacious conduct, suppression or falsification of records on the part of the appellant. Further, whatever service tax the appellant would have paid was available to the principal – CPP as the cenvat credit, as they have discharged central excise liability for their manufactured goods – paper/paper pulp - extended period is not invokable. Appeal allowed - decided in favor of appellant.
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