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TMI Blog2013 (11) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise for fresh adjudication in light of decision of Delhi High Court in case of Intercontinental Consultants & Technocrats Pvt. Ltd. (2012 (12) TMI 150 - DELHI HIGH COURT) after affording a opportunity of hearing of the appellants - matter remanded back. - Service Tax Appeal No. 260-261 of 2011-CU[DB] - - - Dated:- 4-7-2013 - G Raghuram And Sahab Singh , JJ. For the Appellant : Shri Somesh Arora, Adv. For the Respondent : Shri G Dixit, DR PER : Sahab Singh These are two appeals filed by M/s Maltex Malsters Ltd. (hereinafter referred to as appellants) against Order in Original No. 47-48/ST/CHD-II/2010 dated 22.11.2010 passed by Commissioner of Central Excise Chandigarh - II. 2. Brief facts of the case are that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with any of the lessor's employees". Matter was further investigated and statement of Sh. Jaspal Anand, Manager was recorded. Department took a view that appellants are engaged in providing Manpower Recruitment or Supply service as per Section 65 (105) (K) of the Finance Act, and appellant are Manpower Recruitment or Supply Agency as per definition under Section 65 (68) of the Finance Act. Accordingly two Show Cause Notices dated 12.02.2009 and 23.09.2009 were issued to the appellants demanding service tax amounting to Rs. 77,58,825/- for the period 01.01.2003 to 31.12.2008 and Ra. 6,58,514/- for the period 01.01.2009 to 30.06.2009 and also proposing levy of interest and imposition of penalty on the appellants. After due process the case w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Section 67 of the Finance Act, 1994 and this Rule can not be relied on by the adjudicating authority. Similarly tax is demanded on Manpower Recruitment or Supply Agency service value of which is required to be segregated from total lease amount. Without expressing any view on merit of the case we remand the matter back to commissioner of Central Excise for fresh adjudication in light of decision of Delhi High Court in case of Intercontinental Consultants Technocrats Pvt. Ltd. (Supra) after affording a opportunity of hearing of the appellants. Appellants are free to provide any other fresh material/evidence in their support before adjudicating authority. 7. Appeals are deposed of by way of remand. - - TaxTMI - TMITax - Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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