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TMI Blog2024 (7) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the assessee, the Department has to adduce proper evidence and discharge the burden of proof. The judgments of the Hon ble Supreme Court in UNION OF INDIA VERSUS GARWARE NYLONS LTD. [ 1996 (9) TMI 123 - SUPREME COURT] , HPL CHEMICALS LTD. VERSUS CCE, CHANDIGARH [ 2006 (4) TMI 1 - SUPREME COURT] , PUMA AYURVEDIC HERBAL (P) LTD. VERSUS COMMISSIONER OF C. EX., NAGPUR [ 2006 (3) TMI 141 - SUPREME COURT] , although rendered in the case of classification under the Central Excise Act is also relevant for classification of a service under the Finance Act 1994. It is found that no test has been applied to determine the relationship of the service provider and the workmen being one between master and servant (Maintenance and Repair) or between ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid proper service tax. Hence Show Cause Notices No. 18/2010 dated 12.4.2010 and No. 29/2010 dated 19.4.2010 were issued demanding service tax of Rs.7,66,382 for the period from 1.4.2005 to 30.9.2008 and Rs.85,532/- for the period from October 2008 to March 2009 under proviso to section 73(1) of the Finance Act, 1994 ( FA, 1994 for short) along with interest and penalty. After due process of law, the adjudicating authority dropped the proceedings initiated under Show Cause Notice dated 12.4.2010 with respect to manpower recruitment and supply agency service but confirmed demand as against cleaning services and imposed penalty. As regards Show Cause Notice dated 19.4.2010, the adjudicating authority confirmed demand of Rs.76,174/- on both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble Tribunal in the cases of Shree Chaitanya Educational Committee Vs. CCE [2019 (22) GSTL 67]and Greatship India Ltd. Vs. CCE [2015 (37) STR 533] holding that as per the principles of classification enshrined in Section 65A(2)(b) of the Finance Act, 1994, composite services, consisting of a combination of different services, shall be classified as if they consisted of a service which gives them their essential character and CBEC s clarification vide Circular No.104/7/2008-ST dated 06.08.2008 also clarified that The contention that a single composite service should not be broken into its components and classified as separate services is a well-accepted principle of classification. As clarified earlier vide F.No. 334/4/2006-TRU, dated 28-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s [2014 (313) ELT 667]. 5. Learned AR Shri Anoop Singh, appeared and argued for the department. He reiterated the findings in the impugned order and prayed that the appeal may be dismissed. 6. Heard both sides. Classification of services is a matter relating to chargeability and the burden of proof is squarely upon the Revenue. If the Department intends to classify a service under a particular category different from that claimed by the assessee, the Department has to adduce proper evidence and discharge the burden of proof. The judgments of the Hon ble Supreme Court in Union of India v. Garware Nylons Ltd. [1996 10 SCC 413]; H.P.L Chemicals vs. Commissioner of Central Excise, [2006 (197) E.L.T. 324 (S.C.)]; Puma Ayruvedic Herbal (P) Ltd. v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cipient of service being between principal to principal, (Manpower Recruitment). The contract between the parties have also not been examined in detail and the relationships between the parties brought out nor has the intention or essential character of the contract been delineated and discussed. 9. As stated in Shree Chaitanya Educational Committee Vs. CCE [2019 (22) GSTL 67] In terms of Section 65A (2) of the Finance Act, 1994, where an activity appears to fall under two different categories, such activity shall be classified under the service which gives the activity its essential character . In the light of the non-examination of the true nature of the service provided a conclusion of the classification as Management, Maintenance or Rep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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