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2015 (9) TMI 1220 - AT - Service TaxManpower Recruitment or Supply Agency service - Job work or contract labor - activity of cutting, drilling, punching, bending, notching of materials as the work orders within the factory of principal - Imposition of interest and penalties - Held that:- the department's case that the respondents were supplying labour seems to be incorrect as the first appellate authority scanned the bill raised by respondents which indicates that the charges which are paid to the respondents are in respect of lump sum job and various activities involved depending upon the quantum of material. It is also seen that the first appellate authority has recorded factual finding that M/s. Amitasha Enterprises P. Ltd. supplies the galvanised material to the respondent and further activity are carried out by the respondent within the factory premises of M/s. Amitasha Enterprises P. Ltd., and it is also undisputed that M/s. Amitasha Enterprises P. Ltd. was discharging the Central Excise duty on such goods. - respondent was correct in bringing to our knowledge the judgment of the Tribunal in M/s. Yogesh Fabricators [2015 (8) TMI 1013 - CESTAT MUMBAI] which is squarely covering the issue in their favour. - impugned orders are correct and legal and does not suffer from any infirmity - Decided against Revenue.
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