TMI Blog2013 (8) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... it was stated that tax was collected but not paid - The contract clauses as also the manner in which it was operationalized were to be examined in detailed for deciding the issue - A worksheet showing the number of manpower employed by itself may not be sufficient to determine the nature of the responsibilities of either parties and nature of service – 5lakhs were ordered to be paid as pre-deposit – upon such waiver rest of the duty to be waived till the final disposal – Decided partly in favor of assesse. - ST/176/2012 - - - Dated:- 12-6-2013 - SHRI. P.K. DAS AND SHRI. MATHEW JOHN, JJ. For the Appellant: Shri M.S. Srinivasa, Advocate For the Respondent: Shri Parmod Kumar, Jt. Commr. (AR) ORDER Per Mathew John; The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was providing Manpower Supply Services to M/s. TATA Coffee Ltd. There is a small component of demand (for the value of services of Rs. 15 lakhs) relating to service provided by the applicant to M/s. Rajshree Sugars Chemicals for maintenance of their bagassee yard. In both the cases, Revenue s argument is that these were cases of supply of manpower to the respective clients. Based on such reasoning a show-cause notice was issued for service tax not paid for the period June 2005 to March 2010 resulting in confirmation of demand of Rs.61,40,412/- along with interest and penalties. Aggrieved by the order, the applicant has filed this appeal along with an application for waiver of predeposit of dues arising from the impugned order. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anpower Supply Agency Service. Further he submits that during investigation of this case the applicant has already deposited an amount of Rs.28,98,971/- which may be considered sufficient for the purpose of admission of their appeal and predeposit of balance dues may be waived. 4. Opposing the prayer the learned AR submits that the essential character of the activity was one of supply of manpower. He invites our attention to a worksheet showing billing based on manpower supplied which was converted into bills per ton of coffee produced. So he argues that this is a case of manpower supply rather than a case of the applicant doing a manufacturing activity in the factory of M/s. TATA Coffee Ltd. The learned AR submits that the contract betwe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch it was operationalized are to be examined in detailed for deciding the issue. A worksheet showing the number of manpower employed by itself may not be sufficient to determine the nature of the responsibilities of either parties and nature of service. This matter will be examined in detail at the time of final hearing of the appeal. Having regard to the fact that the applicant has already paid an amount of Rs.28,98,971/-, we order the applicant to make a further deposit of Rs.5,00,000/- (Rupees five lakhs only) within a period of six weeks for admission of the appeal. Upon such deposit, pre-deposit of the balance dues arising from the impugned order shall be waived for admission of appeal and its collection stayed during the pendency of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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