2024 (5) TMI 134

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..... udvel, Superintendent (AR) for the Respondent ORDER The issue involved in the present appeal is whether the appellant is liable to pay service tax under reverse charge basis on the services received from the contractor M/s. A.M Enterprise who was engaged in undertaking various odd jobs including packing of loose Cement at the appellant plant. The period involved for April, 2012 to March, 2014 .....

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..... ger i.e. Praveen Kavadia dated 17.04.2014 was a denial statement and he clearly mentioned that the contractor was under obligation to do the requisite packing only and not do the supply of Man Power. He also points out that the statement of son of the supplier cannot be made basis to hold anything against the appellant. He further relied upon CBEC Circular No. 190/9/2015-ST dated 15.12.2015 and va .....

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..... CBEC Circular No.190/9/2015-S.T., dated 15-12-2015 * Anmol Biscuits Ltd 2022(62) GSTL 171 (Tri- Kolkata) * Target Corporation India P. Ltd 2021 (47) GSTL 168 (Tri-Bang) * Infotech Enterprises Ltd 2020(43) GSTL 540 (Tri-Hyd) * P.R. Rolling Mills Pvt. Ltd 2010(249) ELT 232(Tri-Bang) * P.R. Rolling Mills Pvt. Ltd 2010(260) ELT A84(SC) * NEXCEL INFRA 2022 (12) TMI 1145 - CESTAT AHMEDABAD .....

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