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TMI Blog2023 (10) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs and has held that the appellants arguments cannot be legally sustained. There are no reason to interfere with the detailed and considered decision given by the Adjudicating Authority - appeal dismissed. - HON BLE Mr. R. MURALIDHAR , MEMBER ( JUDICIAL ) And HON BLE Mr. A. K. JYOTISHI , MEMBER ( TECHNICAL ) None for the Appellant Shri M Anukathir Surya , Authorised Representative for the Respondent ORDER [ ORDER PER : R. MURALIDHAR ] No one is present on behalf of the Appellant. During the last hearing on 07.08.2023, it was made clear that if the Appellant does not appear during the next Hearing, the appeal will be disposed off ex-parte. As the appeal pertains to the year 2012 we have taken up the same a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the receiver (M/s ONGC), as stated in para VI of the agreement, the members of the society shall be providing jobs/services to ONGC and shall be under the supervision of supervisors appointed by society and remain the members of the society and shall in no way be construed to create an employee-employer relationship between the members of the society and ONGC. The Central Board of Excise Customs (the Board) vide Circular No. 96/7/2007-ST (F.No. 354/28/2007-TRU) dated 23.08.2007 that in the case of supply of manpower, individuals are contractually employed by the manpower recruitment or supply agency. The agency agrees for use of the services of an individual, employed by him, to another person for a consideration. Employer- Employee rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the definition of manpower recruitment or supply agency service and they are liable to pay service tax on the amount received from M/s ONGC for providing the said service. 16. The fact that M/s GVLCCS are, in effect, supplying manpower to M/s ONGC for carrying various jobs/services at M/s ONGC in terms of their agreement with M/s ONGC, as brought out in the notice, has not been disputed by the service provider in their reply. The service provider has contested the demand made in the notice on different grounds as discussed in the following paras. 17. As could be seen from the records relating to earlier proceedings, it appears that the service provider s contention in saying that they are being singled out is that M/s ONG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the context of the provisions contained in the statue. And the object and purpose for which it was enacted. It is apparent that the expressions person , concern or commercial concern have been used to define all other assessees liable to pay service tax except section 65(13) defining consulting engineer . The Word person as defined in section 3(42) of the General Clauses Act includes an individual, a company or an association of persons. A person includes a juristic person. (emphasis provided) A company is a juristic person and therefore would be no difficulty to include a company when the definition uses the expression person . Similarly, a concern without any qualification can include any business or professional establis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 (4) STR 202 (Tri-Bangalore)), the service provider has not provided any copy of the case law cited for perusal. I have gone through the available information, and observe that there is no case law reported with the title and/or citation quoted by the service provider. However, as discussed in preceding paras, the society is liable to pay service tax within the meaning of Person . 21. The service provider is required to pay the service tax on the taxable services rendered and presence or absence of provision in their agreement with their principles with regard to taxes does not alter the liability. At clause IX (iv) (page 10) of the agreement, it is provided that the sums specified in sub clauses (ii) and (iii) are inclusive of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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