9911796707
TMI Blog2013 (10) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant on a prima facie basis will be liable to pay about ₹ 7 lakhs and since they have already paid an amount of ₹ 1,34,226/- in our opinion appellant should be required to deposit another ₹ 5 lakhs for hearing the appeal - stay granted partly. - ST/26228/2013-DB - Misc. Order No. 26820/2013 - Dated:- 1-8-2013 - SHRI B.S.V. MUTHRY AND SHRI ANIL CHOUDHARY, JJ. For the Appellant : Mr T.S.A. Pillai, Consultant For the Respondent : Mr S. Teli, Deputy Commissioner (AR) ORDER Per. B.S.V.MURTHY The submissions on behalf of the appellant are as under: a) M/s. Hash and Company during the period October 2010 to March 2011, provided specific work such as workers pool administration, chipping and painti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is exemption Notification and confirmed service tax on the amount of Rs. 77,25,195/-. e) M/s. Hash and Company had also provided certain miscellaneous work for which they received Rs. 33,36,426/-. Taxable value excluding VAT element of tax as per Section 67(2) works out Rs. 31,02,339/- and tax liability thereon is Rs. 1,37,736/-. f) Against the total amount of Rs. 12,47,934/- confirmed under Order No. 17/2013, the actual liability according to the firm is Rs. 1,88,422/- against which they paid an amount of Rs. 1,34,226/- and balance amount before issue of show-cause notice to be paid is as Rs. 54,196/-. 2. The learned consultant submitted that the appellant was not liable to pay any tax under Manpower Recruitment or Supply Agency S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormal presumption is the person who pays the salary regularly is that employer. In this case admittedly the entire amount payable as salary plus 15% is paid to the appellant and appellant disbursed the salary. Therefore we are not able to find a prima facie case in this regard at this stage. At this stage the learned consultant submits that the category of service under which their service has been classified is not Manpower Service , but Port Service and therefore the salaries paid to the labourers cannot be included for the purpose of levy of service tax. According to provisions of Finance Act, what is required to be seen is the gross amount received for providing the service. In this case admittedly the gross amount involved is 100% t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
