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TMI Blog2013 (1) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... ses of TPI for which they were engaging skilled/ semi-skilled and unskilled technical workers and contractors and raising lump sum bill on the TPI - Held that:- As concluding from the facts work force employed for doing this job was paid by the appellants herein and not by the TPI. Following the decision in case of Ritesh Enterprises (2009 (10) TMI 182 - CESTAT, BANGALORE) Appellants have made out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty of Rs.5000/- per day under Section 78 of the Finance Act, 1994. (c) Appeal No.350/12 Penalty of Rs.200/- per day under Section 76 of the Finance Act, 1994. (d) Appeal No.351/12 Service Tax Rs.17,39,983/- with equal amount of penalty under u/s. 78 and further penalty of Rs.200/- per day under Section 77 of the Finance Act, 1994. (e) Appeal No.362/12 Service Tax of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said work was done in the premises of TPI for which they were engaging skilled/ semi-skilled and unskilled technical workers and contractors and raising lump sum bill on the TPI. It is his submission that this service will not fall under the category of service of Manpower Recruitment or Supply Agency services. He takes us through the definition of the said service as enshrined in the Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for doing this job was paid by the appellants herein and not by the TPI. In such a case, we find that, prima facie, the judgment of the coordinate Bench in the case of Ritesh Enterprises vs. CCE (supra) [wherein I was one of the Member] has held in favour of the assessee. 5. In view of the foregoing, we find that the appellants have made out a prima facie case for waiver of pre-deposit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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