2015 (10) TMI 361

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..... ices rendered to Amitasha Enterprises, for various lump sum job undertaken at the service recipient's factory, which was the issue in those cases also. The service recipient in the case in hand and in those cases being the same and having held that similar kind of services rendered by various other service providers will not fall under the taxable services, we do not find any reason to deviate fro .....

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..... peal against the impugned order on the ground that the first appellate authority has not considered the factual matrix in its correct perspective, inasmuch that the services rendered by the respondent to the service recipient is in form of manpower supply, that the service recipient has deducted TDS which amounts to the contract being entered by the respondent for rendering the services. 4. On .....

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..... service recipient's factory, which was the issue in those cases also. The service recipient in the case in hand and in those cases being the same and having held that similar kind of services rendered by various other service providers will not fall under the taxable services, we do not find any reason to deviate from such a view already taken. It is also to be mentioned that in those cases to .....

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