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2021 (8) TMI 1063 - CESTAT CHENNAIClassification of services - Manpower Supply Service or not - independent contractors undertaking production with their work force - scenario upto period 2012 - HELD THAT:- The issue was analysed in the appeals filed earlier by these appellants and the Tribunal in BHAGYASHREE ENTERPRISES, SONAWANE INDUSTRIAL VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-I [2017 (3) TMI 786 - CESTAT MUMBAI] holding that the activity undertaken by the appellants cannot fall under the category of manpower supply service. The demand for the period prior to 2012 cannot sustain and requires to be set aside - Appeal allowed - decided in favor of appellant.
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