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Commissioner of Central Excise, Kolhapur Versus M/s Yashwant SSK Ltd.

2017 (1) TMI 171 - CESTAT MUMBAI

Manpower Recruitment or Supply Agency - demand of tax on the gross value paid as services, salaries, allowances, dearness allowances, gratuity, wages, bonus, incentive and other statutory dues payable to the employees by other sugar manufacturer who .....

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ty. On this factual findings if the respondent did not receive any amount from any one, for the use of manufacturing facility as well as all the employees, question of taxing the services will not arise is the correct finding recorded by the adjudica .....

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Assistant Commissioner (A.R.) - for Appellant None - for Respondent ORDER This appeal is filed by the Revenue against Order-in-Original No. 17/ST/COMMR/KOP/2012 dated 09.10.2012 passed by the Commissioner of Central Excise & Service Tax, Kolhapu .....

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otice was issued to respondent demanding Service Tax from them under the category of Manpower Recruitment or Supply Agency services. The said show-cause notice alleged that the respondent needs to discharge the Service Tax liability on the gross valu .....

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een from the records respondent s factory s possession was taken by the Sangli District Co Operative Bank Ltd. Under SARFAESI Act, 2002 with effect from 14.08.2006, for outstanding dues, subsequently, the said bank entered into agreements with variou .....

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