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TMI Blog2018 (6) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... and M/s Rutika Services of Rs. 5,50,193/- under section 73 of Finance Act, 1994 for having provided 'manpower recruitment and supply service' since the imposition of tax on 16th June 2005 under section 65 (105) (k) of Finance Act, 1994. 'The definition is 'manpower recruitment or supply agency" means any person engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to any other person;' in section 65 (68) of Finance Act, 1994 2. The appellants are before the Tribunal for the second time. On the former occasion, they had challenged the liability to tax in the absence of an examination of the contracts that they had entered; to enable that, the matter was re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e excluded from the liability to tax. We also take note that the terms of the remand order have been diligently complied with. The previous order of the Tribunal had settled the liability to tax of those contracts in which payment on man hour basis would bring such within the ambit of the taxable services. In view of this, we uphold the taxability of the consideration received by the appellants during the period in dispute. 5. We note that the appellants had discharged their tax liability before the issue of notice though not the interest liability. It would also appear that the amounts confirmed were more than the amounts discharged by them as tax. The appellants contend that they should be accorded the benefit of cum-tax computation as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... full. 8. The impost was a new one with the dispute relating to the early days of taxability. The definitions themselves underwent many changes and quite frequently too. 9. Learned Authorized Representative placed reliance on the decision of the Tribunal in Jivanbhai Makhwana v. Commissioner of Cntral Excise Ahmedabad [2010 (18) STR 206 (Tri-Ahmd)] to support the contention that the activity becomes a taxable service when the compensation is in terms of number of labourers. He also placed reliance on the decision of Hon'ble High Court of Gujarat in Commissioner of Central Excise, Surat-I v. Neminath Fabrics Pvt Ltd [2010 (256) ELT 369 (Guj.)] for invoking the extended period and consequent penalty which we do not find to be relevant i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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