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2015 (10) TMI 629 - AT - Service TaxManpower Recruitment and Supply Agency Services - lumpsum contract of carrying out the job in the factory premises - Held that:- Activity carried out by the Appellants is part and parcel of the manufacturing activity of Transmission Line Tower, M/s. Amitasha Enterprises Pvt. Ltd. have also admittedly factored in the above expenses incurred towards the activities of the appellants, in their cost of production on which appropriate duty was paid at the time of its clearances from their factory. As pleaded by the appellants, under such circumstances, demanding service tax again on the amount on which Central Excise duty is being paid by M/s. Amitasha Enterprises Pvt. Ltd. is nothing but double taxation. In view of the above legal position, I hold that the case law [2009 (10) TMI 182 - CESTAT, BANGALORE] is squarely applicable in the instance case and therefore the impugned Order-in-Original is liable to be quashed. - assessees were given a lumpsum contract of carrying out the job in the factory premises of Amitasha Enterprises. This activity will not be covered under the category of "Manpower Supply Recruitment Services" - Decided against Revenue.
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