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2016 (10) TMI 799 - AT - Service TaxService tax liability - Manpower Recruitment and Supply Agency service - whether job work undertaken in the premises of M/s. Chaphekar Engineering Pvt. Ltd. is a lumpsum contract, or are to be considered under Manpower Recruitment and Supply Agency service? - Held that: - We perused the random invoices which are annexed to the appeal memorandum and find that these invoices did not indicate that they were for supply of labour, though the invoices indicates it is for labour charges only; We find that the invoices indicate that the rate is for job work undertaken on lumpsum basis. The bill statement indicates about painting of vehicles on lumpsum basis and the bill has been settled also after reducing some rejections, which would in our view support the contention of appellant that they are undertaking lumpsum work. Decision in the case of Ritesh Enterprises Versus Commissioner of Central Excise [2009 (10) TMI 182 - CESTAT, BANGALORE] relied upon where on the same issue demand under Manpower Recruitment and Supply Agency service was set aside. Appeal allowed - decided in favor of appellant.
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