9911796707
TMI Blog2010 (10) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed along with interest besides penalty of equal amount under Section 76, and penalty of Rs. 7,71,992/- payable under Section 78 besides penalty of Rs. 5000/- under Section 77 of the Finance Act, 1994 penalty of Rs. 5,000/- under Rule 7 of the Service Tax Rules, 1994 read with Section 70 of the Finance Act, 1994. Placing reliance in the decision of the Tribunal in the case of S.S. Associates v. CCE, Bangalore reported in 2010 (19) S.T.R. 438 (Tri. - Bang.) learned Advocate for the appellants submitted that the appellant is merely engaged to do the work as prescribed under the contract dated 6-12-2006 and it does not amount to rendering manpower services and therefore, no service tax was attracted in the matter and besides the turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly discloses that the appellant had ensured the manpower supply services for carrying out various services in terms of said agreement. Prima facie, therefore, we do not find any substance in the contention sought to be raised in the matter. As regards the contention of applicability of SSI exemption, the impugned order as well as order passed by the adjudicating authority nowhere disclose any reference to any such ground having been raised before either of the lower authorities. The DR has also drawn our attention to the fact that the appellants had failed to appear before the adjudicating authority in spite of various notices issued in the matter for hearing. Attention sought to be drawn to the appeal filed before the Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary to ascertain the quantum of turnover for the previous year. In other words, reference to the above notification No. 6/05 in ground No. 3 was not sufficient on the basis of which any factual foundation can be said to have been laid down by the appellants. Being so, we do not find at this stage any fault with the authorities below for not considering the alleged claim regarding applicability of SSI exemption. To the specific query as to whether any part of the record before us would disclose the quantum of turnover for the year preceding the relevant period, the learned advocate was unable to point out any such detail which could disclose the same. In other words, the records disclose that authorities below had nothing on record to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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