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2015 (9) TMI 886 - CESTAT MUMBAI

2015 (9) TMI 886 - CESTAT MUMBAI - TMI - Manpower Recruitment & Supply Agency - Exemption under notification No. 45/2010 dated 20/07/2010 - Cleaning agency - Held that:- The services rendered by appellant to Maharashtra State Electricity Distribution Company is exempted retrospectively by notification No. 45/2010 dt. 20/07/2010. It is undisputed that services of "Manpower Recruitment & Supply Agency" are rendered to MSEDL, by the appellant. In view of retrospective amendment as also relying on r .....

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ue and quantify the Service Tax Liability on this point, and as also the question of penalty. Adjudicating authority should follow principles of natural justice while coming to a conclusion. - Decided in favour of assessee. - Appeal No. ST/577/2010-Mum - final order No. A/1005/15/STB - Dated:- 15-4-2015 - M V Ravindran, Member (J) And P. S. Pruthi, Member (T),JJ. For the Appellant : Shri Nilesh Rathi, Adv. For the Respondent : Shri B Kumar Iyer, Superintendent (AR) ORDER Per: M V Ravindran: This .....

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wer Recruitment & Supply Agency" are rendered by them to MSEDL and is exempted retrospectively by notification No. 45/2010 dated 20/07/2010 the same was considered by Tribunal in the case of Sri Ganesh Enterprises ST/2659/2011-DB, and relief was granted on similar facts. It is also the case of the appellant that Tax Liability on cleaning services needs to be requantified as there is no separate quantification of Tax Liability. 4. We find that contentions raised by learned Advocate have .....

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