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Abhijit Trading Company Versus Commissioner of Central Excise, Pune-III

2016 (9) TMI 738 - CESTAT MUMBAI

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 .....

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service tax liability on this portion on the appellant is upheld with interest liability. Since the appellant has not discharged the tax liability for the entire period, the provisions of Section 78 also gets attracted and the penalty amount will be .....

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um - 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 dire .....

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uitment and supply agency services . The adjudicating authority has confirmed the demands for the period 2005-06 to 2008-09. 4. It is the case of the appellant that they functioned under various contracts wherein lump sum contracts are awarded to the .....

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ara 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 l .....

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ice and the adjudicating authority has also confirmed the same. We find that the show cause notice is issued on 25.3.2011 while the demands have been confirmed from 2005 onwards. In our view, the provisions of Section 73 of the Finance Act, 1994 mand .....

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of service tax liability which is confirmed is liable to be set aside and we do so. 6. As regards the tax liability on the labour work which has been held as taxable under the category of manpower supply agency , we find from the contract as well as .....

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