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2015 (12) TMI 682 - AT - Service TaxDemand of service tax - lump sum contract - Man Power Recruitment or Supply Services - Held that:- Tata Motors Ltd. had agreed to pay consideration to the appellant based upon the number of pieces that would be manufactured by appellant in the factory premises of Tata Motors. We find that the issue is no more res Integra in as much, in case of Bavariya Enterprises Ltd. Tribunal based on laser of contract purchase orders indicated execution of lump sum work as understood by appellant and service recipients. The case is in hand, the appellant as well as the service recipients understood the agreement between them as the lump sum agreement and not for supply of manpower. We find that this bench in the case of Shriram Sao TVS Ltd. [2015 (4) TMI 38 - CESTAT MUMBAI], in a similar kind of service of lump sum contract for harvesting, loading and unloading of sugarcane is not manpower supply service - Impugned order is set aside - Decided in favour of assessee.
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