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2016 (9) TMI 738 - CESTAT MUMBAI

2016 (9) TMI 738 - CESTAT MUMBAI - TMI - Manpower recruitment and supply agency services - supply of labour to the appellant’s customers - Held that:- Since the contract and the bills clearly indicate that the appellant is supplying labour and is getting paid for the supply of the labour in terms of the minimum wages, that portion of the demand needs to be upheld. The calculations of the correct tax liability needs to be reworked/requantified by the adjudicating authority on this issue by extend .....

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artly in favor of assessee. - ST/527/12-Mum - A/89352/16/STB - Dated:- 9-8-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri Anand Kulkarni, Advocate, for appellant Shri M.P. Damle, Assistant Commissioner (AR), for respondent ORDER This appeal is directed against order-in-original No. 64/P-III/ST/COMMR/2011-12 dated 30.3.2013. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding confirmation of demand of the tax liab .....

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unal and more recently in the case of Satara Sahakari Shetu Audyogik Oos Todani Vahtook Society vs. CCE, Kolhapur reported in 2014 (36) STR 123. This part of the demands which have been confirmed by the adjudicating authority as an amount of service tax payable on the amounts received for lump sum contracts from the appellant s customer, needs to be set aside and we do so. 5. It is seen from the records that the show cause notice also demands the service tax liability for the period beyond five .....

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