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TMI Blog2014 (7) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. The salary and all other benefits were to be paid by only IGTPL and the employees ceased to be the employees of the appellant. The arrangement is co-terminus with the period during which IGTPL would run the Rajiv Gandhi Container Terminal (RGCT)(container terminal). After going through the terms of agreement, we find that as contended by the learned counsel, this is nothing but handing over the operations of the container terminal and in the absence of any payment required to be made by IGTPL to the appellant for supply of man power and in view of the relationship between the employees and IGTPL being one of master and servant, it cannot be said that appellants have provided the manpower supply services to the IGTPL. Therefore we co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply service. After going through the records and hearing both sides, we find that the appellant handed over the entire container terminal to M/s. India Gateway Terminal Pvt. Ltd. (IGTPL). While doing so, the employees who were already working in the terminal were also required to be employed by IGTPL as per the agreement between the appellant and IGTPL. The agreement stipulated that the employees would continue to be under the same conditions of employment; their wages will not be reduced and promotions etc. which are their rights would not be affected. The salary and all other benefits were to be paid by only IGTPL and the employees ceased to be the employees of the appellant. The arrangement is co-terminus with the period during which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the appellants are not contesting the same and therefore the same is upheld as not contested. 4.4. The next issue is whether the appellant is liable to pay service tax on the auction proceeds. In this case also appellant is not contesting the taxability but their grievance is that service tax has been demanded even on the amount not received by them but deposited with the court because of litigation. The service tax is payable only on receipt of the service charges and therefore proportionate demand relating to the demand on the amount not received may not be sustained. Accordingly the same is set aside. 4.5. The next issue is the availment of CENVAT credit by the appellant. The issue lacks clarity. It appears a portion of the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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