9911796707
TMI Blog2014 (12) TMI 1420X X X X Extracts X X X X X X X X Extracts X X X X ..... t or supply agency service - Extended period of limitation - HELD THAT:- As per the agreement the appellants were being paid for operating the mill @ Rs. 160/- PMT of the quantity of gods produced, It is thus evident that the payment was based on production as a result of operation of the mull. Under Section 65(68) of the Finance Act, 1994 manpower recruitment or supply agency means any person eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indent to evade the same - HELD THAT:- It is thus evident that mere son-payment of service tax has been ipso fact equated with the Intention to evade which, as is too well settled to need citing of precedent, is legally unsustainable. In the case of the Rameshchandra C. Patel CST, Ahmedabad [ 2011 (11) TMI 415 - CESTAT, AHMEDABAD] it was held that the Agreement between parties talking about produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest and penalties under Sections 76, 77 and 78 of the Finance Act, 1994 on the ground that the appellants had supplied labour but did not pay service tax under 'manpower recruitment or supply agency service. 2 The appellants have contended that they had not supplied manpower but ware actually doing job work. In terms of the agreement entered with M/s Shivam Structural and Holling Mills Pvt L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erating the mill @ Rs. 160/- PMT of the quantity of gods produced, It is thus evident that the payment was based on production as a result of operation of the mull. Under Section 65(68) of the Finance Act, 1994 manpower recruitment or supply agency means "any person engaged in providing any service directly or Indirectly in any manner tor recruitment or supply of manpower temporary or otherwise, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted with the Intention to evade which, as is too well settled to need citing of precedent, is legally unsustainable. In the case of the Rameshchandra C. Patel CST, Ahmedabad - 2012 (28) STR 471-(Tri-Ahmd.), it was held that the Agreement between parties talking about products to be manufactured sad payments to be made. and silent about number of men or labour to be used or manner in which they hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
