2015 (12) TMI 1272

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..... dent : Mr B Balamurugan, AC (AR) ORDER Per D N Panda The contention of the appellant is that the manpower supply contract comprises of reimbursement of the salary, wages etc. and service charge of certain percentage. The service charge part has already been taxed and appellant has no grievance on that. So far as salary, wage and statutory payment aspects are concerned, that is claimed as not ta .....

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..... tly levied tax on the entire amount. 4. Heard both sides and perused the records. 5. Prima facie, contention of the appellant does not appeal to common sense when the manpower supply contractor has a liability to compensate the labourers engaged. The contract is only concerned with the agreed amount to be paid to the contractor. Bifurcation of the receipt does not ipso facto take away the appell .....

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