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2015 (10) TMI 2220 - CESTAT MUMBAI

2015 (10) TMI 2220 - CESTAT MUMBAI - 2015 (40) S.T.R. 1150 (Tri. - Mumbai) - Liability of Service Tax - Manpower Recruitment and Supply Agency Service - Welding Job and Cleaning Services - Appellant is not contesting the liability of tax on cleaning activity service - Held That:- A perusal of the work order does not indicate that the appellant is required to supply only the manpower. On the contrary, scope of the work order indicates a specific job of welding and gas cutting to be undertaken by .....

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: Shri Bharat Raichandani, Advocate For the Respondent : Shri A.K. Goswami, Addl. Commissioner (AR) ORDER Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No: AKP/246/NSK/2010 dated 27/08/2010 passed by the Commissioner of Central Excise & Customs (Appeals), Nasik. 2. Heard both the sides and perused the records. 3. The issue involved in this case is whether the appellant is liable to discharge service tax liability on the services rendered by him under Manpower Recruitme .....

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his submission that the penalties imposed on cleaning activity services has to be set aside. It is also his submission that the activity of welding work undertaken by them under work contract from National Thermal Power Corporation was a lumpsum job. He draws our attention to the works order issued by NTPC to them. After reading the same he would take us through the findings of the first appellate authority and submits that there is no findings which clearly indicate that the appellant had only .....

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city and gas required for welding/cutting is given by the NTPC and what the appellant was required to do was supply of manpower. He would draw our attention to the findings recorded by the first appellate authority and submit that the first appellate authority has correctly relied upon the Board s Circular dated 27/07/2005 clarifying the scope of Manpower Recruitment and Supply Agency Service . 6. On a careful consideration of the submissions made by both the sides, we find that the appellant is .....

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perusal of the work order does not indicate that the appellant is required to supply only the manpower. On the contrary, scope of the work order indicates a specific job of welding and gas cutting to be undertaken by the appellant. The findings recorded by the first appellate authority also do not rely on any contrary evidence to show that the appellant had charged NTPC on mentioning hour basis. In the absence of any such evidence, we find that the view undertaken by both the lower authorities a .....

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d unloading the same in the sugar factory. Their Lordships interpreted the provisions of Section 65(68) of the Finance Act, 1994 for the term Manpower Recruitment and Supply Agency Service which we, with respect, reproduce herein below: 6. We are not inclined to accept this submission because, as said above, the services provided by the respondent, though for harvesting, loading, unloading, etc., it was essentially a package deal through which the sugar factory would get their essential raw mate .....

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ally. So, the nature of work undertaken by the respondent must be understood in the context in which it was understood by the respondent and its principal-sugar factory. This interpretation of the agreement between the respondent and its principal is in tune with the Judgment of the Supreme Court in the case of Super Poly Fabriks Ltd. Vs. Commissioner of C. Ex., Punjab, reported in 2008 (10) S.T.R . 545 (S.C.) = 2008- TIOL -82-SC-ST. Paragraph No. 8 of the said judgment can be relied upon to dra .....

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ground, we must look at the show cause notice dated 16.10.2008. On that date, whether the Revenue was in a position to levy tax on services provided by the respondent? The answer has to be in negative. Having regard to the history of service tax in our country, it becomes clear that when the State was in the process of including various types of services in service tax net, the State's policy was to include different services at different point of time. For the first time in 1997, the State .....

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