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TMI Blog2015 (10) TMI 2220X X X X Extracts X X X X X X X X Extracts X X X X ..... hour basis - In absence of any such evidence, view undertaken by both the lower authorities needs to be set aside – Decided in favour of assessee. - APPEAL NO: ST/680/2010 - Final Order No. A/2685/2015-WZB/STB - Dated:- 4-8-2015 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) For the Petitioner : Shri Bharat Raichandani, Advocate For the Respondent : Shri A.K. Goswami, Addl. Commissioner (AR) ORDER Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No: AKP/246/NSK/2010 dated 27/08/2010 passed by the Commissioner of Central Excise Customs (Appeals), Nasik. 2. Heard both the sides and perused the records. 3. The issue involved in this case is whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ract/work order of NTPC clearly indicates that the control is exercised by NTPC and the welding machine, electricity and gas required for welding/cutting is given by the NTPC and what the appellant was required to do was supply of manpower. He would draw our attention to the findings recorded by the first appellate authority and submit that the first appellate authority has correctly relied upon the Board s Circular dated 27/07/2005 clarifying the scope of Manpower Recruitment and Supply Agency Service . 6. On a careful consideration of the submissions made by both the sides, we find that the appellant is not contesting the service tax liability on cleaning activity services. We uphold the service tax liability along with interest on cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the term Manpower Recruitment and Supply Agency Service which we, with respect, reproduce herein below: 6. We are not inclined to accept this submission because, as said above, the services provided by the respondent, though for harvesting, loading, unloading, etc., it was essentially a package deal through which the sugar factory would get their essential raw material supplied to their factory site. In what manner the work is done was known to the sugar factory but was not their concern really. The sugar factory was aware that this work is done with the help of number of labours, whose services are procured by the respondent either individually or through some other agencies but how was such work done was not the concern of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n service tax net, the State's policy was to include different services at different point of time. For the first time in 1997, the State included Recruitment Service as taxable service. Slowly, labour contract services were also made taxable in the year 2005. The package deal which is involved in this case was not subjected to service tax in the year 2005 and so, the Revenue was really not able to demand service tax to the respondent. The provisions of Finance Act did not give them sufficient leeway. So the notice and demand was uncalled for. After the notice was issued and the demand was made, it became a difficult endeavour for the Revenue to bring the service provided by the respondent within the definition of Manpower Recruitment a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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