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2015 (8) TMI 1193 - AT - Service TaxManpower recruitment and supply agency services - Held that:- Issue involved in this case is now squarely settled by the Hon’ble High Court of Gujarat in the case of Arvind Mills Ltd. as reported in [2014 (4) TMI 132 - GUJARAT HIGH COURT] upholding the decision of the Tribunal in the case of Arvind Mills Ltd [2013 (10) TMI 821 - CESTAT AHMEDABAD]. This bench has followed the ratio in the appellants own case [2015 (8) TMI 593 - CESTAT MUMBAI] in an identical issue for earlier period held in the favour of appellant. The reliance placed by the departmental representative to canvas the case of Daurala organics - [2009 (3) TMI 99 - CESTAT NEW DELHI] may not carry the case of revenue any further as the judgement of Honourable High Court of Gujarat in the case of Arvind Mills Ltd. (supra) was delivered subsequently - impugned order is unsustainable and liable to be set aside - Decided in favour of assessee.
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