9911796707
TMI Blog2021 (9) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... Supply Service' provided to M/s. Tractors and Farm Equipments Ltd. (TAFE) as per the agreement entered into by them with TAFE. After due process of law, the original authority confirmed the demand along with interest and imposed penalty. Aggrieved by such order, the appellants filed appeal before Commissioner (Appeals) who upheld the same Hence these appeals before the Tribunal. 3. At the time of hearing, the ld. Counsel Shri N. Viswanathan submitted that Show Cause Notice is issued invoking extended period. In Appeal No. ST/40328/2017, the Show Cause Notice dated 20.10.2014 is issued for the period April 2009 to March 2013. In Appeal No. ST/41096/2019, the Show Cause Notice dated 7.12.2016 is issued covering the period from 2011 - 12 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xecute, fulfil and discharge the work and obligations hereinafter provided in the manner herein after agreed to the entire satisfaction of the management of the Company. 2. The Contractor will execute and efficiently handle the work entrusted to him in accordance with the specification as having been correctly executed and efficiently handed until it is approved by the Company. 3. In case the jobs entrusted / assigned to the Contractor are not satisfactory or not in accordance with the specifications or samples given by the Company, the Contractor shall be liable to change the same and in default whereof the Contractor shall compensate to the Company or the customer, as the case may be. ... ... 7. If in case of any default by the CO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... greement, it is stated that the company will have privity of contract with the contractor only and will give instructions only to the appellant/contractor and has nothing to do with the conditions of employment of the workers who work with appellant. Reliance placed by the department in clause 14, in our view, is misconceived. It can be seen that while the workers are engaged to work within the manufacturing activity premises they have to abide by certain labour legislations. Merely taking such licence or abiding by such labour law, it cannot be said that the contract for executing works within the manufacturing activity would be supply of man power. The argument of Ld. AR is that original authority has observed that the agreement is tailor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same has not been considered by the authorities below. The matter with regard to the period after 2012 is remanded to the adjudicating authority who shall determine afresh the duty demand for the period after 1.7.2012 and examine whether service tax on these services has been discharged. The cum-tax benefit contention shall also be looked into. With regard to the penalty imposed after the period 2012, we are of the opinion that being an interpretational issue the appellant cannot be saddled with the guilt of intention to evade tax. Further, there is no allegation or finding of any positive act on the part of the appellant of willful suppression to evade service tax. On such score, imposition of penalty is unwarranted and requires to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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