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Commissioner of Central Excise, Nagpur Versus M/s. Yogesh Fabricators

2015 (8) TMI 1013 - CESTAT MUMBAI

Job Work activity - Manpower Supply Recruitment Agency Services - lumpsum contract of carrying out the job in the factory premises - Held that:- Grounds of appeal basically relies upon the license issued to the respondent-assessee by the office of the Licensing Officer, Government of Maharashtra, holding that Amitasha Enterprises Pvt. Ltd. is a principal employer. In our considered view, this may not change complexion of the services in any way as the entire records clearly indicate that the res .....

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al),JJ. For the Appellant : Shri B Kumar Iyer, Superintendent (AR) For the Respondent : Shri P V Sadavarte, Advocate (AR) ORDER Per: M V Ravindran: This appeal is directed against the Order-in-Appeal No. SR/271/NGP/2010 dt. 25.08.2010. 2. Revenue is aggrieved by the said order on the ground that the adjudicating authorities Order-in-Original confirming the demand has been set aside by the first appellate authority holding that the services rendered by the respondent does not fall under the categ .....

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has supplied manpower to one M/s. Amitasha Enterprises Pvt. Ltd., whereas it is a case of the respondent-assessee that they have undertaken a job, consideration for which is paid on the basis of lump sum amount. First appellate authority after considering the facts of the case has come to a conclusion, relying on the judgment of the Tribunal in the case of Ritesh Enterprises vs. Commissioner of C.Ex., Bangalore 2010 (18) STR 17 (Tri. Bang.) that no taxable services are provided. We reproduce the .....

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nt of appropriate rate of duty. The entire job is carried out within the factory premises before RG-1 stage. Thus the activity undertaken by the Appellants is with respect to the goods which are still on the production line of M/s. Amitasha Enterprises Pvt. Ltd. In view of the scope of the Notification No. 8/2005-ST dated 1.03.2005, I hold that, the demand of Service Tax from the Appellant with respect to the aforesaid activity done by the appellant by the lower authority is not sustainable. The .....

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d there is no slightest whisper of supply manpower. The tenor of agreement between the parties has to be understood and interpreted in its entirety. Since, in the instant case, the entire tenor of the agreement and the purchase orders issued by the service recipients clearly indicates execution of a lump-sum work, the services provided by the appellants would not constitute supply of manpower directly or indirectly, temporarily or otherwise". In the present case, the activity carried out by .....

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