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TMI Blog2017 (5) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... ting decisions. Moreover, in the instant case, when question of interpretation is involved, certainly penalty is not leviable - appeal dismissed - decided against Revenue. - Service Tax Appeal Nos.60652, 60654 & 60655 of 2013 - ST/A/52160-52162/2017-CU[DB] - Dated:- 3-3-2017 - Mr. (Dr.) Satish Chandra, President Versus Mr. Ashok K. Arya, Member (Technical) (Rep by Dr. Neha Garg, DR) for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 68(1) of the Finance Act, 1994 read with Rule 6 of the Service Tax Rules, 1994. The original authority has dropped the proposed demand by mentioning that the assessee-Respondents were providing the services of Job Work . The Department filed the appeals before the Commissioner (Appeals) who has observed that the assessee-Respondents were providing the services for Manpower Recruitment or Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the assessee-Respondents. We have heard Dr. Neha Garg, learned DR for the Department and perused the record. 5. Needless to mention that, in the present appeals, the issue is: Whether the services provided by the assessee-Respondents to M/s Simplex Engineering Foundry Works Pvt. Ltd. are covered under the taxable category of Manpower Recruitment or Supply Agency Service ? It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or otherwise, in any manner . This definition was further amended on 16.05.2008 and with this words to any other person were substituted for the words to a client . 6. In the light of the above discussion, it appears that the contract of the assessee-Respondents with M/s Simplex Engineering Foundry Works Pvt. Ltd. was disputed. In the order-in-original it was considered as Job Work , ..... X X X X Extracts X X X X X X X X Extracts X X X X
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