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M/s Sri Rasi Services, M/s Vasuki Enterprises, M/s Sri Cheran Services Versus Commissioner of Service Tax, Chennai

2015 (12) TMI 1272 - CESTAT CHENNAI

Waiver of pre deposit - Demand of service tax - Manpower supply service - Held that:- Prima facie, contention of the appellant does not appeal to common sense when the manpower supply contractor has a liability to compensate the labourers engaged. Th .....

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pinion at this stage. - Keeping in view interest of Revenue, appellants are directed to predeposit 10% of the service tax demand in each case within eight weeks - Partial stay granted. - ST/S/40619 to 40621/2013 in ST/40891 to 40893/2013 - Dated:- 13 .....

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imbursement of the salary, wages etc. and service charge of certain percentage. The service charge part has already been taxed and appellant has no grievance on that. So far as salary, wage and statutory payment aspects are concerned, that is claimed .....

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that all the stay applications may be heard and disposed together. 3. Revenue on the other hand says that whatever that is received by the appellant is the gross value of the service provided which is taxable. Reimbursement is a nomenclature which ha .....

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ct received. Therefore the adjudicating authority has rightly levied tax on the entire amount. 4. Heard both sides and perused the records. 5. Prima facie, contention of the appellant does not appeal to common sense when the manpower supply contracto .....

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