2015 (9) TMI 1534 - SCH - Service Tax

Valuation of service - Service of manpower supply - the decision in the case of SAI LABOUR CONTRACTOR Versus COMMISSIONER OF CENTRAL EXCISE 2014 (1) TMI 1555 - CESTAT MUMBAI contested where it was held that The appellants are receiving the gross amount in respect of the labour supplied to the service recipient hence in view of the provisions of Section 67 of the Finance Act the appellants are liable to pay service tax on the gross amount received - we have carefully perused the material available on record. In our considered opinion we do not see any good ground to interfere with the judgment and order(s) passed by the Tribunal - appeal dismissed - decided against appellant.

Summary

The Supreme Court condoned the delay and dismissed the appeal against the judgment passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Mumbai. Shri Arvind P. Datar represented the appellant.