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TMI Blog2019 (1) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Sandeep Kumar Singh, DR for the Respondent ORDER Per Anil Choudhary: 1. The present appeal is directed against Order-in-Appeal No. 220-ST-APPL-LKO/LKO/2015 dated 11.06.2015 passed by the Commissioner (Appeals) Lucknow. 2. The relevant facts are that appellant are registered with the Department of Service Tax w.e.f. 29.09.2003 under 'manpower recruitment and supply agency service'. They h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals). 4. Hence the present appeal. 5. It was submitted by the Ld. Consultant of the appellant, that the demand is not sustainable on the following grounds:- a. That they have provided lump-sum work as per agreement dated 08.01.2008 and 15.04.2009 to the service recipient, which is not covered under manpower supply services. b. That the manpower supplied by the Appellant was working un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry and wages disbursed by the service recipient. The consultant also relied on the following orders of the Tribunals holding that service tax is chargeable only on commission/ service charges and not on salary and wages. (i) Gujrat Intelligence Security Vs Commissioner of Central Excise, Vadodara 2010 (19) STR 270 (Tri-Ahmd.) (ii) Hash and Company Vs. Commr. Of C.E., Cus, And Service Tax, Cochi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation is not available to Revenue in as much as the appellant is regularly filing ST-3 returns and all material facts are available on the records of the appellant i.e. balance sheet & Bills. We also find that issue being one of interpretation of law, hence, the extended period cannot be invoked in the present case. 9. We, therefore, find that the impugned order is liable to be set aside on m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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