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TMI Blog2020 (1) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... al that Annexure-A provided the detail nature of work to be carried out and its gist remain confined to cleaning work of various types in the educational Institute of D.Y. Patil Pratishthan which are also listed in Annexure-A. Primarily the issue is not concerning bundle of services provided by the appellant which is also found absent in the show cause notice but the same is concerned with provision for manpower engagement to provide cleaning service or else supply of manpower service - Going by the work contract, it is apparently clear that appellant was providing cleaning service through manpower engaged under its control and supervision and not supplied manpower to the service receiver to undertake cleaning service under the control ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to notice for non-payment of Service Tax during the financial year 2005-2008. Through adjudication process duty demand, as indicated in the proceeding para along with interest and penalties were confirmed. Appellant unsuccessfully attempt before the Commissioner (Appeals) had brought the dispute to the CESTAT and vide order No. A/571/15/STB dated 11-03-2015, CESTAT remanded the matter for re-adjudication with observation to ensure compliance of the principles of natural justice which was observed to have been violated in the earlier round of litigation. This appeal arose from the subsequent dismissal of appeal by the Principal Commissioner, Central Excise, Pune-1, Pune upholding adjudication order that upheld the duty demand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anpower that would make the appellant liable to pay service tax on manpower supply services. He pleaded that the order passed by the Commissioner (Appeals) is required to be set aside as no manpower supply service was provided by the appellant. 4. Learned Authorised Representative for the respondent department, in response to such submissions, argued in favour of the reasoning and rationality of the order passed by the Commissioner (Appeals) and submitted that contract between appellant and institution M/s. D.Y. Patil Pratishthan is loud and clear that the activities were manpower supply services even though such contract copy was produced for the first time before the CESTAT in the first round of litigation and not during th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service. Further, duty demand is made by the respondent department primarily on the ground that appellant s ledger book indicated receipt of two types of payment namely payment towards labour charges and payment towards service charges but no invoice was inspected or verified to substantiate that the amount was collected in the same form/manner which was attributed by the lower authorities to the failure on the part of appellant to produce such document though during hearing of appeal in the second ground of litigation, appellant had voluntarily produced some sample invoice copies. Therefore primarily the issue is not concerning bundle of services provided by the appellant which is also found absent in the show cause notice but the same i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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