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TMI Blog2019 (7) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (AR) for the Respondent ORDER This appeal has been filed by M/s. Sai Utsav Services against the confirmation of demand of service tax, interest and imposition of penalties under Sections 76 and 78 of the Finance Act, 1994. 2. Ld. Counsel for the appellant argued that they are not contesting the demand on merits except for the demand on contract in respect of Reliance Fresh Limited. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e manpower is under the direct control and supervision of the appellant, it qualifies as Business Auxiliary Service and by virtue of Notification No. 14/2004-ST dated 10.09.2004 as amended, which exempts the services provided in relation to agricultural produce. He also relied on the CBEC Circular F. No. B1/6/2005-TRU dated 27.07.2005 wherein it has been clarified in Para 22.3 that only when the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Recruitment or Supply services as the Manpower deployed for the purpose of handling agricultural produce is not working under the directions and control of the service recipient but under the directions and control of the appellant. It is seen that this specific assertion was made before the lower authorities but the same is not contested or refuted by the impugned order. The agreement with Relian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Supply Agency Service", for levy of service tax. Further, the documents available on records show that the service receiver M/s. Super Iron and Steel Ltd. has paid for the lump sum amount for the contract executed by the appellant. Thus, in our considered view the appellant cannot be considered as Manpower Recruitment or Supply Agency inasmuch as the deployment of the labour/workforce was for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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