TMI Blog2016 (10) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... aries of the recruits to appellant and appellant had paid the same to the individuals. In the absence of any such evidence, we hold that service tax liability as discharged by the appellant is correct and the impugned order holding that the appellant is required to include the amount of wages for discharging service tax liability is incorrect and liable to be set aside and we do so. Since we have disposed of the appeal on merits, in the favour of the appellant we do not find any reason to record any findings on the appeal filed by the revenue. - Decided in favour of appellant with consequential relief - ST/343 & 360/2012-Mum and Cross-Objection No. ST/CO/101/2012-Mum - Final Order Nos. A/87025-87027/2016-WZB/STB - Dated:- 5-4-2016 - Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest and also penalties. The adjudicating authority after following the due process of law drop the proceeding for demand of tax liability for the extended period but confirmed the demands within the limitation period, demanding the interest and also imposed penalties. 4. Learned Counsel would draw our attention to the agreement entered by the appellant with Paranjape Auto Cast Pvt. Ltd; he would draw our attention to the invoices raised by them and submit that appellant had recruited various persons for Paranjape Auto Cast Pvt. Ltd; the appointment letters to such individuals was given by Paranjape Auto Cast Pvt. Ltd, salaries and wages of these persons was paid by Paranjape Auto Cast directly and appellant used to receive as commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty has incorrectly drop the proceedings for the demand by invoking extended period as the service tax returns filed by the appellant assessee was not indicating correct picture of the amount received by them. 6. We have considered the submissions made by both sides and perused the records. 7. The main issue to be decided is whether the tax liability arises on the appellant assessee on the entire amount paid as wages by Paranjape Auto Cast or otherwise. 8. On perusal of the records and the agreement entered into by the appellant with Paranjape Auto Cast, we find that the said agreement talks about recruitment of the persons as trainee by the said Paranjape Auto Cast and appellant assessee has been detailed to provide the list of rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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