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S.M. Magar (Labour Contractor) Versus Commissioner of C. Ex., Kolhapur

2016 (10) TMI 189 - CESTAT MUMBAI

Service tax liability - Manpower Recruitment or Supply Agency Services - appellant used to receive as commission an amount equivalent to 3% of the total salary paid by Paranjape Auto Cast - whether the tax liability arises on the appellant-assessee on the entire amount paid as wages by Paranjape Auto Cast or otherwise - Held that:- the service tax liability discharged by the appellant on the amount equivalent to 3% paid by Paranjape Auto Cast is the correct discharge of service tax liability as .....

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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 M.V. Ravindran, Member (J) and C.J. Mathew, Member (T) Shri Sachin Chitnis, Advocate, for the Assessee. Shri S.L. Karolia, Assistant Commissioner (AR), .....

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and penalties imposed. The assessee has also filed a cross-objection against the appeal, both the appeals are disposed of by a common order. 3. The issue involved in this case in brief is that appellant assessee appeared to have been engaged in providing Manpower Recruitment or Supply Agency Services to M/s. Paranjape Auto Cast Pvt. Ltd, Satara and was receiving consideration for that activity. The appellant assessee is registered with the lower authorities for rendering the services for M .....

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onfirmed 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 .....

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ld submit, alternatively, that the role of the appellant, assuming is providing such services, would not fall under Manpower Recruitment Services as the appellant s services at the best, can be classifiable under Business Support Services for supervising the work undertaken by the new recruits. 5. Learned Departmental Representative on the other hand submits that the agreement entered into indicates that appellant had complete supervision over the work undertaken by the new recruits. He wou .....

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ecruits are covered under the tax. He would submit that the adjudicating authority 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 .....

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