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2016 (10) TMI 1234 - AT - Service TaxClassification of services - conversion of aluminium ingots to various aluminium articles in the factory premises of M/s. Jayashree Die Casting Pvt. Ltd. with his own manpower - whether classified as supply of manpower or otherwise? - Held that:- On perusal of the purchase order placed by M/s. Jayashree Die Casting Pvt. Ltd. it is not found that the said purchase orders specifically indicate the items which needs to be manufactured and delivered by appellant and the rates for per piece of such items are also indicated - appellant had not rendered the services of "Manpower Recruitment or Supply Agency services" - demand set aside - appeal allowed - decided in favor of appellant.
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