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2015 (12) TMI 1272 - CESTAT CHENNAI

2015 (12) TMI 1272 - CESTAT CHENNAI - TMI - 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. The contract is only concerned with the agreed amount to be paid to the contractor. Bifurcation of the receipt does not ipso facto take away the appellants from the scope of taxation. However, all these are o .....

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the manpower supply contract comprises of reimbursement 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 as not taxable. Only on this aspect Revenue has a dispute on the ground that those are being value of the taxable service provided they are liable to service tax. 2. In all the three appeals, above issue i .....

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