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TMI Blog2021 (9) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... rks done by the appellant for TAFE. It is argued by appellant that they have discharged the service tax liability and the matter may be remanded to verify the same and also to look into the issue of cum-tax benefit. On perusal of the impugned order, it is seen that though the appellant has raised this contention, the same has not been considered by the authorities below. The matter with regard to the period after 2012 is remanded to the adjudicating authority who shall determine afresh the duty demand for the period after 1.7.2012 and examine whether service tax on these services has been discharged. Penalty imposed after the period 2012 - HELD THAT:- Being an interpretational issue the appellant cannot be saddled with the guilt of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to March 2013. In Appeal No. ST/41096/2019, the Show Cause Notice dated 7.12.2016 is issued covering the period from 2011 12 to 2014 15. For the period prior to 2012, the issue stands covered by the decision of the Tribunal vide Final Order No. 40359 to 40367/2019 dated 19.2.2019 wherein the Tribunal has held the issue in favour of the appellant. After the period 1.7.2012, the appellant is not contesting the liability to pay service tax. The appellant had paid the tax. However, this contention has not been considered properly by the authorities below. He prayed that for the period after 2012 the matter may be remanded to the original authority to examine whether the appellant has discharged the service tax on the impugned services and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ult whereof the Contractor shall compensate to the Company or the customer, as the case may be. ... ... 7. If in case of any default by the CONTRACTOR to carry out the requirement of the condition referred to in clause 6, supra, the CONTRACTOR will indemnify the COMPANY from liability to pay any compensation to the accidentee employees on this account. ... .... 11. The Company will have privity of contract with the Contractor only and will give instructions to him and will have nothing to do or be concerned with the conditions of employment of the workers working for the Contractor. 12. The Company will not retain any control, supervision or the manner of the discharge, dismissal or retrenchment or re- 6 Appeal Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xecuting works within the manufacturing activity would be supply of man power. The argument of Ld. AR is that original authority has observed that the agreement is tailor-made for specific purpose, however we find that no evidence has been brought forth by the department to prove that the agreement per se was not followed in its letter and spirit or for that matter, there is no evidence that has been unearthed by the 7 Appeal Nos.ST/40570-40575, 40577,40996,40997/2013 department contrary to the piece rate payment being made to the appellants and that payments were not for man hour or per persons supplied. There being so, the conclusions that have been arrived by lower authorities can at best be termed as presumptive without any evidential o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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