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2024 (4) TMI 233 - AT - Service TaxClassification of services - Manpower Recruitment or Supply Agency Service or not - providing temporary manpower to carrying out a specific task i.e. inspection, loading and dispatch, production and sorting of materials etc. in the factory premises of M/s. Senor Metals Pvt. Limited - HELD THAT:- The matter is no longer res-integra as this Tribunal in a similar case has held that the agreement is for execution of a particular work and not for providing any manpower. As per work contract the payment is paid for the work performed on the basis of per Kg of goods manufactured and therefore such an activity cannot be classifiable under the service category of Manpower Recruitment or Supply Agency Service. Tribunal in the case of ROOPSINH JODHSINH CHAUHAN AND NAVALSINH JADEJA VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, RAJKOT [2023 (11) TMI 102 - CESTAT AHMEDABAD] has held that 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. Thus, the service provided by the appellant does not fall under the category of Manpower Recruitment or Supply Agency Service and therefore, the impugned order-in-appeal is bad in law and the same is set-aside - appeal allowed.
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