Merely because department did not issue a SCN within specified period, supplier of manpower cannot escape liability

RELEVANT PARAGRAPH 5. I have considered the submissions made by both the sides. First of all it is required to be examined whether the service is covered by the definition or not? To appreciate the facts better, the annexure to the contract which is relevant & which is very briefly worded is reproduced below. “RATE: 1. House keeping work is as per minimum wage act 2. Material loading & unloading charge Rs. 21/mericton (raw material, store & maintenance item) 3. 20% ser vice charge on item no. I 4. Reimbursement of pf & ESIC employer’s contribution o...