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TMI Blog2009 (5) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... aken the work of handling and transportation, which is very evident from the contract. It is also seen that in terms of the contract, the other parties will not have anything to do with the labourers and laborers would be considered as employees of the appellant only. Moreover, the licence given by the labour department does not indicate that it is for the supply of labour. In view of this, prima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance Act, 1994. (d) Penalty of Rs. 1,000/- under Section 77 of the Finance Act, 1994. (e) Equal penalty under Section 78 of the Finance Act, 1994. (f) Demand of Rs. 2,000/- as per Rule 7C of the Service Tax Rules, 1994 read with Section 70 of Finance Act, 1994. 2. We heard both sides. 3. The learned Advocate stated that the appellants have actually under taken the work of handling and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such formalities." Same provision is there in the other contract also. 4. Revenue proceeded against the appellants on the ground that they are rendering the services of "Manpower Recruitment or Supply Agency", which is taxable. Statements have been taken from Sri I.K. Sharath Kumar, Partner and Sri M. Shekhara Pujari, Assistant General Manager, M/s. Aspinwall Co. It is the finding of the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not have anything to do with the labourers and laborers would be considered as employees of the appellant only. Moreover, the licence given by the labour department does not indicate that it is for the supply of labour. In view of this, prima facie, we feel that the appellants have a strong case in their favour. In these circumstances, we order full waiver of the dues demanded in the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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