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2023 (11) TMI 102 - AT - Service TaxClassification of Services - Manpower Recruitment or Supply Agency service or not - activity undertaken by the appellant was primarily for helping in manufacturing of various types of brass articles which were further cleared on payment of Central Excise duty by M/s. Rajhans Metal Pvt. Limited. - HELD THAT:- The appellant have not supplied any manpower to the client as per the contract the same are basically for execution of a particular work as per the work contract at a per Kg/ MT rate fixed for the work - it is found that the matter under consideration is no more res-integra as it has already been decided by this Tribunal in the case of ABBAS MUSSA PROPERITOR VERSUS C.C.E. & S.T. -RAJKOT [2023 (8) TMI 249 - CESTAT AHMEDABAD] where it was held that the appellant have not provided the ‘Manpower Recruitment or Supply Agency Services’. The work undertaken by the appellant do not fall under the service category of Manpower Recruitment or Supply Agency Service and therefore, the impugned orders are without any merit and are set aside - appeal allowed.
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