Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Commissioner of Central Excise, Nagpur Versus Shri GM Mate, Shri Babulal Ladse

2015 (9) TMI 1220 - CESTAT MUMBAI

Manpower Recruitment or Supply Agency service - Job work or contract labor - activity of cutting, drilling, punching, bending, notching of materials as the work orders within the factory of principal - Imposition of interest and penalties - Held that:- the department's case that the respondents were supplying labour seems to be incorrect as the first appellate authority scanned the bill raised by respondents which indicates that the charges which are paid to the respondents are in respect of lum .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ods. - respondent was correct in bringing to our knowledge the judgment of the Tribunal in M/s. Yogesh Fabricators [2015 (8) TMI 1013 - CESTAT MUMBAI] which is squarely covering the issue in their favour. - impugned orders are correct and legal and does not suffer from any infirmity - Decided against Revenue. - Appeal No. ST/735/10-Mum ST/CO/03/12 , Appeal No. ST/738/10-Mum - Dated:- 13-5-2015 - M. V. Ravindran, Member (J) And P. S. Pruthi, Member (T),JJ. For the Appellant : Shri R K Das, Comm ( .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s raised along with interest and imposed penalties. The first appellate authority on appeal set aside the said demands relying upon the judgment of the Tribunal in the case of Ritesh Enterprises 2010 (18) STR 17 (Tri-Bang). It is noted from the records that both appellants are rendering service to M/s. Amitasha Enterprises P. Ltd. who issued works orders in favour of the appellants for cutting, drilling, punching, bending, notching of materials on job work basis and the bills were raised by the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ct, 1970 or doing specific work of cutting, drilling, punching and notching. This would indicate that they are suppliers of contract labour to M/s. Amitasha Enterprises P. Ltd. He would also submit that the licence granted by the office of the registered officer of Government of Maharashtra specifically records the same. He also brought to our notice that judgment of the Tribunal in the case of Ritesh Enterprises (supra), though based on similar circumstances does not preclude the department in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version