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TMI Blog2019 (1) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... en included in the assessable value for computation of tax dues and on the amount attributable to provision of 'manpower recruitment or supply service' between 2006-07 and 2010-11. 2. The appellant was in the business of disseminating information and advising of other facilities to farmers through a dedicated rural network known familiarly as 'e-choupal' and kiosks that are administered and managed by a local representative. Having entered into an agreement with a group concern of theirs, M/s Mega Top Insurance Services Ltd, for access to insurance products of the latter, tax liability was discharged on the remuneration agreed upon in the contract. However, the jurisdictional service tax authorities were of the opinion that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d [2014 (35) STR 496 (Guj)] affirming the decision of Tribunal in Arvind Mills Ltd v. Commissioner of Service Tax, Ahmedabad [2014 (34) STR 610 (Tri-Ahmd)] and was followed in Krohne Marshal Pvt Ltd v. Commissioner of Central Excise, Pune - I [2015-TIOL-2860-CESTAT-MUM] which, upon appeal of Revenue and taken up for disposal along with the decision of the Tribunal in Spirax Marshall Pvt Ltd v. Commissioner of Central Excise [2016 (44) STR 310 (Tri. Mumbai)], was affirmed by the Hon'ble Supreme Court. Moreover, the decision of the Tribunal in Volkswagen India (Pvt) Ltd v. Commissioner of Central Excise, Pune - I [2014 (34) 135 (Tri-Mumbai)], affirmed by the Hon'ble Supreme Court, had been followed by the Tribunal in Computer Sciences Corpora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcontinental Consultants & Technocrats Pvt Ltd v. Union of India [2013 (29) STR 9 (Del)] was found to be inapplicable thus '5. ......We are in respectful agreement and are also bound by the principle delineated the judgment of the High Court of Delhi but such resonance to the non-derogable principle is not per se dispositive of the issue before us, in the facts and circumstances of this appeal.' 5. Having heard the rival submissions, we find the dispute pertains to the amounts paid to the appellant by the other party to the contract and the inclusion of this amount so received along with the amount agreed upon as payable by the recipient of the service in the assessable value for computation of tax. In the decision of the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon by Learned Counsel and, as pointed out, followed in a series of decisions after affirmation of that by the Hon'ble High Court of Gujarat and some of which such as the decision in re Spirax Marshall P Ltd, when carried in appeal, found approval of the Hon'ble Supreme Court. These revolve around the nature of the provider as 'commercial concern' and was, consequently, interpreted to be restricted such entities that undertook manpower recruitment and supply as their principal activity. The other set of decisions followed that of the Tribunal in re Volkswagen India (Pvt) Ltd which examined the scope of taxable service to hold that the comprehensiveness of the contract of employment precluded classification as provider of 'ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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