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TMI Blog2018 (8) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... ta), Adv. for the Respondent (s) ORDER Per Coram: The respondent is registered with Central Labour Commissioner under section 12 of Contract Labour (Regulation and Abolition) Act, 1970 for providing security services at Digboi Oil field. They received consideration which the Central Excise authorities sought to tax as provider of 'security agency service' for the period from September 1998 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence of suppression and that the recovery had not been proposed under the appropriate provisions of the Finance Act, 1994. 2. Heard Learned Authorized Representative and Learned Counsel for the respondent. 3. The appeal has been filed by citing inadequacy in the impugned order in juxtaposition with the earlier disposal by the first appellate authority. The contents of the order relied upon by R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances. The claim of the respondent that they are not engaged in the business of providing 'security agency service' merely because they are registered under relevant labour law does not stand the test of law to exclude them from tax liability and as the impugned order has examined the scope of services and scope of contract in detail, demand does not sustain owing to bar of limitation. 4. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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