2016 (4) TMI 451

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..... tatutory obligations like PF, ESIC etc., it would mean that the contract entered was for supply of unskilled manpower, that the bill has been made by the appellant as services charges for "Storage Warehouse and Handling of Agricultural Produce" through Works Order given description of work and supply of unskilled Manpower are directly under the category of "Manpower Recruitment and Supply Agency Services". In view of these facts, the appellant has no case. Tax liability and interest - Held that:- it is not found from the Work Orders which were issued, that appellants need to be extended the benefit of cum tax benefit as the value shown on the bills indicated an amount received by them needs to considered as cum tax value and the Service Tax .....

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..... d works as given to them. 5. Learned Counsel would draw our attention to Works Order issued by the Relogistics (India) Pvt. Ltd. and terms & conditions attached to it. He would submit that the terms & conditions attached to it. He would submit that the terms & conditions needs to be read along with the Works Order is issued to them. He would submit that the appellant was awarded a contract on lump-sum/job basis, "Storage Warehouse and handling of Agricultural Produce" and handling of agricultural produces are exempted. He also submit that the decision of Tribunal in the case of Karnataka Personal Services vs. CCE - 2011 (21) STR 47 (Tri-Bang) in similar set of situation granted unconditional waiver and in the case of Divya Enterp .....

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..... y obligations like PF, ESIC etc., it would mean that the contract entered was for supply of unskilled manpower, that the bill has been made by the appellant as services charges for "Storage Warehouse and Handling of Agricultural Produce" through Works Order given description of work and supply of unskilled Manpower are directly under the category of "Manpower Recruitment and Supply Agency Services". In view of these facts, we find that on merits appellant has no case. 9. At the same we do not find from the Work Orders which were issued, that appellants need to be extended the benefit of cum tax benefit as the value shown on the bills indicated an amount received by them needs to considered as cum tax value and the Servi .....

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