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2021 (5) TMI 802 - AT - Service TaxClassification of services - Manpower Recruitment Agency Service - conversion of raw material to soap and detergent on behalf of M/s Nirma Limited in the factory of M/s Nirma Limited - HELD THAT:- Very identical issue in the appellant's own case for the previous period i.e. June 2005 to June 2010 was considered by this Tribunal in Service Tax Appeal Nos. 2327 of 2011, 768 of 2011 and 10391 of 2013. In these appeals this Tribunal has passed a Final Order in MESSERS SUREEL ENTERPRISE PVT. LTD., M/S. SUREEL ENTERPRISE P. LTD. VERSUS C.C.E. & S. T- AHMEDABAD-III [2019 (10) TMI 1245 - CESTAT AHMEDABAD] whereby it was held that the appellant's activities amount to manufacture and does not amount to service of Manpower Recruitment Agency Service. Accordingly, the appeals were allowed. This Tribunal following various judgment namely, RAMESHCHANDRA C. PATEL VERSUS COMMR. OF SERVICE TAX, AHMEDABAD [2011 (11) TMI 415 - CESTAT, AHMEDABAD], JUBILANT INDUSTRIES LTD. VERSUS COMMISSIONER OF C. EX., GHAZIABAD [2013 (9) TMI 358 - CESTAT NEW DELHI] and Shiv Narayan Bansal [2013 (12) TMI 733 - CESTAT NEW DELHI] held that contract between the appellant and M/s Nirma Limited is of contract manufacturing hence demand under manpower supply cannot be made. Appeal allowed - decided in favor of appellant.
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