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2015 (9) TMI 214 - AT - Service TaxServices of Supply of Manpower - Job work at the premises of client - fabrication of Iron Steel Products - Respondent assessee had undertaken certain jobs which has been bundled as a contract. Held that:- In the entire records or the memo of appeals on the ground, Revenue has not brought any contrary evidence disputing the factual matrix recorded by the first appellate authority. - first appellate authority was correct in coming to a conclusion that the services rendered by the respondent assessee will not fall under the category ‘Manpower Supply and Recruitment Services'. We concurred with the views of first appellate authority that the issue is now squarely covered by the various decision of this Bench which relied upon judgment and order of the Tribunal in the case of M/s. Ritish Enterprises Vs. CCE, Bangalore [2009 (10) TMI 182 - CESTAT, BANGALORE]. - Decided against Revenue.
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