Service tax on amount recoverable from trainees for Notice Pay- CESTAT directs re-adjudication

Krishak Bharti Co Operative Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) These appeals have been filed by M/s. Krishak Bharti Co Operative Ltd against confirmation of demand of service tax. 02. Learned counsel pointed out that the appellants are engaged in the manufacture of fertilizers. 2.1 He pointed out that the appellant assigned work order to various companies for construction/erection of civil structures and other allied works. He pointed out that the work order/contract is the time based contract with price reduction clause for delay in completion of work. He particularly highlighted cla...