9911796707
TMI Blog2010 (8) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,73,12,655/- u/s 78. (d) Penalty - Rs. 200/- per day till payment of tax. (e) Penalty - Rs. 5000/- u/s 77(2). 2. The issue involved in this case is whether the appellant has provided services under the category of 'manpower recruitment and supply services' in order to discharge the service tax liability as indicated hereinabove. It is the case of the Revenue that the appellant had entered into agreement with the Manipal Academy of Higher Education andKMCHospital(unit of Manipal Health Systems) for cleaning the premises. Revenue's case is that as per the agreement, the appellant is providing the staff for house keeping and cleaning based upon the fixed amount of which computed on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces. He would draw our attention to the various norms of the agreement. 4. Ld. DR on the other hand would submit that the agreement clearly indicates that the appellant has to be paid as per the wage particulars which comprises specifically of basic wages, variable DA, PF, administration cost, etc. He would draw our attention to the various clauses of the agreement and also specifically to the clause that the personnel who are to be appointed shall be interviewed by the Manipal Academy of Higher Education. It is also his submission that any person not found suitable in the said interview was not deployed by the appellant. 5. We have considered the submissions made at length by both sides and perused the records. 6. The issue in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intervals throughout the day. (A1) The Agency shall decide the modus operandi as engage men/machinery by him rendering proper and efficient services and to conform to the prescribed standard of hygiene. (A2) MAHE shall provide sufficient quantity of materials, tools, tackles and machinery for executing the work. (A3) The cleaning detergent and the chemicals required for House Keeping services shall be provided by MAHE. The agency must use the material provided by MAHE properly. Any improper use leading to wastage/pilferage shall be made good by the agency to MAHE. (B) Provide general manpower requirement, as and when required by MAHE for its premises ("services"). Services shall mean and include making available suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
