TMI Blog2019 (1) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is showing service charges and payment of salary & wages separately in the bills raised to the service recipient. If that be so, then the salary and wages does not form part of ‘gross amount charged’ and no service tax can be charged on the said amount being in the nature of pure agent - the appellant is required to pay service tax on service charges, which has been paid in the present case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst 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 have been paying service tax on service charges/commission and not on the total amount received by them from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant, 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 under their own supervision/ superintendence and they were required to monitor the day to day work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, Cochin 2014 (35) STR 985 (Tri.-Bang) 6. The Ld. A.R. reiterated the findings of the lower a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 merits and also on limitation, as discussed above, and therefore appeal is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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