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TMI Blog2024 (8) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed that M/s.BSNL has paid the service tax throughout for this transaction. In these circumstances, even if the said service is treated as a service other than manpower supply service, the demand cannot be confirmed in view of the decision in the case of MANDEV TUBES VERSUS COMMISSIONER OF CENTRAL EXCISE, VAPI [ 2009 (5) TMI 102 - CESTAT, AHMEDABAD] . Ld. Authorised Representative has relied on the decision of Hon ble Apex Court in the case of Om Sai Fabricators [ 2023 (7) TMI 1064 - SC ORDER ]. It is seen that the said case relates to the liability of service tax payment of sub-contractor vis- -vis the payment of service tax by the main contractor. It is seen that the facts in the said case was different and the situation is not neces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pointed out that the services fall under the manpower supply services and therefore the service tax has rightly been paid by BSNL. He produced the Chartered Accountant Certificate which indicates that service tax has been paid by M/s. BSNL treating the service as manpower supply service. In this background the bonafide of the appellant cannot be questioned. The service tax was being paid from time to time by BSNL - the service recipient. 4. The ld. Counsel has also relied on the following decisions:- i. Wherein it has been held that entire service tax has Umasons Auto Compo Pvt. Ltd. vs. CCE Customs, Aurangabad reported in 2017 (47) STR 377 (Tri-Mumbai) ii. Navyug Alloys Pvt. Ltd. vs. CCE Customs, Vadodara-II reported in 2009 (13) STR 421 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions:- i. Umasons Auto Compo Pvt. Ltd. vs. CCE Customs, Aurangabad reported in 2017 (47) STR 377 (Tri-Mumbai) ii. Navyug Alloys Pvt. Ltd. vs. CCE Customs, Vadodara-II reported in 2009 (13) STR 421 (Tri-Ahmd.) iii. Mandev Tubes vs. CCE, Vapi, 2009 (16) STR 724 (Tri-Admd.) 7. Ld. Authorised Representative has relied on the decision of Hon ble Apex Court in the case of Om Sai Fabricators (supra). It is seen that the said case relates to the liability of service tax payment of sub-contractor vis- -vis the payment of service tax by the main contractor. It is seen that the facts in the said case was different and the situation is not necessarily revenue neutral like in the instant case. Therefore, the said case is not applicable to the instant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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