9911796707
TMI Blog2019 (3) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... ly service - appeal allowed - decided in favor of appellant. - Appeal No. ST/615/2012 - Final Order No. 40573/2019 - Dated:- 21-3-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri, Advocate for the Appellant AC (AR) for the Respondent ORDER Per Bench The facts of the case are that the appellant had entered into an agreement dated 6.3.2006 with M/s. SRF Ltd. for Inspection of Greige Fabric and Inspection and Trimming / Fringe cutting of dipped belting chafer fabrics. Department took the view that the appellants had only provided manpower to M/s. SRF, however, have not paid the service tax liability thereon for the period 16.6.2005 to 31.3.2008. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply of manpower and hence the impugned order upholding the duty liability on such services requires no interference. 4. Heard both sides. 5. On going through the agreement between the appellant and M/s. SRF Ltd in page 99 onwards of the appeal book, we find as under:- WHEREAS the agency has offered its services for Inspection of Greige Fabric and Inspection and Trimming / Fringe cutting of dipped belting chafer fabrics as may be required by the company. WHEREAS the company has agreed to utilize the services of the agency for the above said purpose under certain terms and conditions and WHEREAS both parties hereto though it fit to reduce the same into writing. ***** ***** *** ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ast / cello tape 6. It is also seen as per clause 7, that the payment is made as under:- For Inspection / Trimming / Fringe cutting of Greige / dipped belting fabrics the cost is ₹ 0.10 per meters, ₹ 0.08 per meter from 3 lakh to7 lakh meters and above 7 lakh meters rate is 0.07 For online inspection/ trimming of greigh / dipped chafer fabrics the cost is ₹ 0.06 per meter For re-inspection / rewinding of greigh / dipped belting and chafer fabrics the cost is ₹ 0.04 per meter For online inspection for dipped belting, chafer fabrics, the rate is ₹ 0.03 per meter. 7. In the circumstances, it is evident that though they may have well used their own manpower for carrying out the services, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
