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Commissioner of Central Excise, Nagpur Versus M/s. Shri K.M. Sharma

2015 (9) TMI 214 - CESTAT MUMBAI

Services of Supply of Manpower - Job work at the premises of client - fabrication of Iron Steel Products - Respondent assessee had undertaken certain jobs which has been bundled as a contract. Held that:- In the entire records or the memo of appeals on the ground, Revenue has not brought any contrary evidence disputing the factual matrix recorded by the first appellate authority. - first appellate authority was correct in coming to a conclusion that the services rendered by the respondent assess .....

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For the Appellant : Shri B Kumar Iyer, Superintendent (AR) For the Respondent : None ORDER Per M V Ravindran: This appeal is directed against Order-in-Appeal No. SR/243/NGP/2010 dated 09.08.2010. 2. When this matter was called out, Advocate on record for respondent Shri Prashant Sadavarte sought an adjournment on the ground that the similar issue is fixed for hearing on 17.4.2015. On perusal of the records, we find that the issue is no more res integra. Accordingly, we reject the application fo .....

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records. 5. It is the case of the Revenue that during the period 2005-2006 and 2008-2009, the assessee respondent received an amount from one M/s. Amitasha Enterprises Pvt. Ltd., Nagpur for the services rendered and it was alleged that the respondent assessee has rendered the taxable services of Supply of Manpower to M/s. Amitasha Enterprises Pvt. Ltd. We find that the first appellate authority while holding in favour of the respondent assessee has recorded the following findings. "The depa .....

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r falling under the category "Manpower Recruitment of Supply Agency and also received an amount for the services rendered but failed to pay service tax on the amount received. Therefore, the Appellant appeared to be liable to pay Service Tax amounting to ₹ 9,01,401/- The appellant has vehemently contended that they undertook incidental work to fabrication of Iron Steel Products at M/s. Amitasha Enterprises Ltd. The consideration received by them was fixed and charged on per Metric Ton .....

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various types of activities involved and depends on the quantity of material involved. Further, in the instant case, it is on record that M/s. Amitasha Pvt. Ltd. supplies the galvanized material to the Appellant. Appellants then pick up the material from the production line and under certain jobs such as shifting, bundling, packaging and stacking, chaining and filing works etc. Once the activity of Appellants is over, M/s. Amitasha Enterprises Pvt. Ltd. enter the production in its Daily Stock R .....

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