TMI Blog2024 (5) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... ngaged in undertaking various odd jobs including packing of loose Cement at the appellant plant - payment made to contractor - HELD THAT:- Reliance placed upon CBEC Circular No. 190/9/2015-ST dated 15.12.2015 and various case law most specifically on 2024 (4) TIM 233-CESTAT-AHMEDABAD in the matter of SHRI DAYANAND MISHRA VERSUS COMMISSIONER OF CENTRAL EXCISE ST, RAJKOT [ 2024 (4) TMI 233 - CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in the present appeal is whether the appellant is liable to pay service tax under reverse charge basis on the services received from the contractor M/s. A.M Enterprise who was engaged in undertaking various odd jobs including packing of loose Cement at the appellant plant. The period involved for April, 2012 to March, 2014 and show cause notice was issued on 21.04.2014. The department rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he clearly mentioned that the contractor was under obligation to do the requisite packing only and not do the supply of Man Power. He also points out that the statement of son of the supplier cannot be made basis to hold anything against the appellant. He further relied upon CBEC Circular No. 190/9/2015-ST dated 15.12.2015 and various case law most specifically on 2024 (4) TIM 233-CESTAT-AHMEDABA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Kolkata) Target Corporation India P. Ltd 2021 (47) GSTL 168 (Tri-Bang) Infotech Enterprises Ltd 2020(43) GSTL 540 (Tri-Hyd) P.R. Rolling Mills Pvt. Ltd 2010(249) ELT 232(Tri-Bang) P.R. Rolling Mills Pvt. Ltd 2010(260) ELT A84(SC) NEXCEL INFRA 2022 (12) TMI 1145 - CESTAT AHMEDABAD Emerson Process Management I Pvt. Ltd. 2024(2) TMI 911- CESTAT, Ahm Nayara Energy Limited 2023(12) TMI 252- CESTAT Ah ..... X X X X Extracts X X X X X X X X Extracts X X X X
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