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Commissioner of Central Excise, Nagpur Versus N.R. Raut

2015 (10) TMI 361 - CESTAT MUMBAI

Job Work activity - Manpower Supply Recruitment Agency Services - lumpsum contract of carrying out the job in the factory premises - service recipient has deducted TDS - Contract being entered by the respondent for rendering the services - Held that: .....

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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 menti .....

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013 - CESTAT MUMBAI] followed - Decided against Revenue. - Appeal No. ST/619/10-Mum , ST/CO/08/12 - Dated:- 26-6-2015 - M V Ravindran, Member (J) And P S Pruthi, Member (T),JJ. For the Appellant : Shri M K Sarangi, AC (AR) For the Respondent : Shri P .....

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e 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 .....

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terprises 2010 (18) STR 17 and also certificate of the Chartered accountant and the invoices raised by the respondent to hold that the services rendered by the appellant may not fall under the category of manpower supply and recruitment services. Lea .....

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