2021-VIL-436-CESTAT-MUM-ST

SERVICE TAX CESTAT Cases

Service Tax - Manpower recruitment or supply agency service - Appellant is engaged in finishing of castings manufactured by manufacturer – Appellant installed machinery for shot blasting at premises of manufacturer – Three combinations of operations had been undertaken by Appellant, i.e by working on machines deploying labour on their rolls, by their employees working on machines installed by manufacturer and by undertaking operations on premises for which they were charged by manufacturer – Demand of service tax from Appellant under for providing of ‘manpower recruitment or supply agency service’ – HELD - Recipient of service had been discharging a portion of tax liability that devolved on them in accordance with specific prescription for ‘manpower recruitment or supply agency service’ after 1-7-2012 – Coverage under ‘manpower recruitment or supply agency service’ for tax may be determined by manner in which consideration is packaged – Claim of appellant of having engaged in contract on ‘piece rate basis’, though undeniable in some of ‘work orders’, has been disregarded in impugned order – Tax liability of appellant for period after 1-7-2012 needs ascertainment by segregation of work-orders on which tax liability may arise and re-examining those in light of statutory provision and judicial precedent – Impugned order is set aside and matter remand back to original authority for a fresh decision after evaluating contentions raised by Appellant – appeal allowed by remand

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