TMI Blog2009 (9) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... ng etc. The Commissioner held that the assessee had rendered taxable services classifiable under the category of ‘Manpower recruitment or supply agency’ but had not followed the statutory formalities including payment of service tax. He therefore, confirmed demand of service tax along with interest against the assessee and imposed penalty. Held that- the assessee did not supply manpower or charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he service tax demanded and the penalties of Rs. 1,30,907, Rs. 1,000 under section 77 and Rs. 20,90,772 under section 78. 2. Vide the impugned order the Commissioner found that DRC had undertaken the following work and at the rates prescribed in the contract it had entered into with M/s. India Cements Ltd. : 1 Loading of cement bags into closed wagons @Rs. 14.10 per MT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uitment or supply agency" with effect from 1-5-2006 meant "any person engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to a client". 3-4. After due process of law, the Commissioner found that the appellants had rendered taxable services classifiable under the category "Manpower recruitment or supply agency" o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. We find that the appellant had carried out the activities of loading of cement bags into wagons, spillage cleaning, stenciling, wagon door opening/closing, wagon cleaning etc., for M/s. India Cements Ltd., during the material period. We find that the appellants were compensated for the various items of work at separate rates prescribed under the contract. The appellants did not supply manpower ..... X X X X Extracts X X X X X X X X Extracts X X X X
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