2026-VIL-1345-CESTAT-CHD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Manpower Recruitment or Supply Agency Service - Appellant is engaged in providing Public Transport Service in State and assigned drivers, conductors and staff to work for another transport entity. Department came to conclusion that Appellant has provided Manpower Recruitment or Supply Agency Service as per relevant provisions till 01.07.2012 and thereafter a taxable service - Whether Public Transport Undertaking providing public utility service by assigning drivers, conductors and staff to another transport entity under governmental control is liable to pay service tax as Manpower Recruitment or Supply Agency Service - HELD - The assessees in this case have assigned their staff to work for other transport entity and other entity reimbursed operational charges to State Government. Both entities were incorporated as transport operators under same Governmental control of Department of Transport. Govt of Punjab decided that staff of Appellant was to be deployed on assignment basis without any additional remuneration or deputation allowance. Salaries of officers and staff are still being paid by State Government but are partly being reimbursed by other entity - Appellant is Governmental Department discharging statutory function to provide transport services to general public and is not a manpower recruitment or supply agency service provider – Further, the extended period cannot be invoked when it has already been invoked on same facts in earlier show cause notice. Revenue has not made out any case for invocation of extended period - Impugned order is set aside and appeal is allowed
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