TMI Blog2020 (1) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... Air Products Ltd for doing the aforesaid job but the service recipient is concern about the job assigned to the appellant i.e. filling of gas in the cylinder, cylinder handling, cylinder loading and unloading etc. The service recipient is not making any payment toward the wages/salary of the employee for the job assigned to the appellant. All the employees are working under supervision and control of the appellant and not under the supervision of M/s. Inox Air Products Ltd. The service recipient M/s. Inox Air Products Ltd is not concern about all the statutory obligation. They are only obliged to make the payment as per the quantum of gases filled in the cylinder by the appellant s employee. This arrangement shows that the appellant hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ygen, Vadodara-ii for compressing and filling of gas in the cylinder of M/s. Inox Air Products Ltd. The appellant had neither obtained service tax registration from the department for the service provided by them which is as per department is taxable service nor paid service tax during the period June, 2005 to January, 2006 under the category of Man Power Labour Supply Service. Accordingly, a show cause notice was issued demanding the service tax amounting to ₹ 66,236.00/-and also proposed to imposed penalty under Section 76,77 and 78 of the Finance Act, 1994. The adjudicating authority has confirmed the demand of service and the same was upheld by the Commissioner (Appeals), therefore, the present appeal. 2. Shri. Dha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer Supply and Recruitment Service. In this regard, we have gone though the contract between the appellant and the service recipient M/s. Inox Air Products Ltd and we find the job assigned to the appellant is for gas filling in the cylinder, cylinder handling, cylinder loading and unloading dispatch of cylinder etc. The charges for the said job is ₹ 1 per EU meter of oxygen and Nitrogen gas filled in the cylinder either through compressor of though liquefied pump. The terms of the contract clearly show that even though the appellant deputed the employees in the factory of M/s. Inox Air Products Ltd for doing the aforesaid job but the service recipient is concern about the job assigned to the appellant i.e. filling of gas in the cylind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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