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TMI Blog2018 (6) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... appliance for use, therefore the services are not taxable under the category of Supply of Tangible Goods Service. In case of Works Contract Service we find that the demand has not been contested and thus we hold that the demand under Works Contract category is sustainable. The appellant would be allowed the benefit of cum-tax calculation while computing the demands - appeal allowed by way of remand. - Appeal Nos. ST/85210, 85212/2015 - Order No. A/86625-86626/2018 - Dated:- 5-6-2018 - Hon ble Mr. Ramesh Nair, Member (Judicial) And Hon ble Mr. C.J. Mathew, Member (Technical) Shri Suresh Singh, Cost Accountant, for assessee Shri Dilip Shinde, Assistant Commissioner (AR), for revenue ORDER Per: Ramesh Nair The pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the services were agriculture related work i.e. maintaining farm and rearing of cows for Milk production. They were informed by the said customer M/s Sahyadri Agro that their services are exempted. The activities under Works Contract Service are attributable to construction of cow sheds, repairing of pipe lines and periodic maintenance; that the demand of Manpower Supply Agency pertains to activities undertaken by them by deploying their manpower under their supervision and the specific work is shown in the bill raised by them on the basis of work order, and therefore their activity is not covered under Manpower Supply Service. In case of demand under Rent-a-cab and supply of tangible goods service they were supplying to M/s Sahyadri Agro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of supply of tractor the appellate authority held that supply of tractor for excavation of soil, soft Murom at the farm and transportation of same is mainly attributable to agricultural activity. The work conducted by service recipient with the help of tangible goods (tractor) is immaterial for the purpose of levy of service tax. Hence the service is covered under supply of tangible service. He also denied the benefit of cum tax value on the ground that the benefit can be extended when the gross amount charged by the service provider is inclusive of service tax. The appellant has failed to establish the same and hence the benefit cannot be given. He has also held that demands are not time barred on the grounds that the appellant was in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Supply Service. He drawn our attention to bills issued for service which are for specific jobs. He submits that the demand has been wrongly confirmed without proper verification. 3. Shri Dilip Shinde Ld. AC(AR)appearing for the revenue reiterates the findings of the impugned order and supports the same. With reference to demand under Rent-a-cab service he submits that in case of S.K.KARIMOON-2016 (42) STR 988 (Tri) the demand on similar nature of services was upheld. 4. Heard both the sides. After appreciation of the facts, we find that the appellant has provided the bills showing nature of services on which the service tax demand has been made under the impugned category. In case of demand raised under category of Manpower Supply s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observation we find that there is a considerable force in the submissions of the appellant that the demand under the category of Manpower Supply Service / supply of tangible goods service and Rent-acab service has been wrongly made. We have gone through the facts of the case and we hold that in respect of demand under the category of Rent-a-Cab on sumo given on hire along with driver on kilometer basis would not be covered under impugned category as held by Uttarakhand High Court in case of Sachin Malhotra. In case of Works Contract Service we find that the demand has not been contested and thus we hold that the demand under Works Contract category is sustainable. In case of demand under category of Manpower Supply Service the demand to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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