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2015 (10) TMI 361 - CESTAT MUMBAI

2015 (10) TMI 361 - CESTAT MUMBAI - TMI - 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:- Issue in the current case is regarding the services 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 ser .....

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case of Yogesh fabricators [2015 (8) TMI 1013 - 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 V Sadavarte, Adv. ORDER Per: M V Ravindran: This appeal is directed against order in appeal number SR/NGP/2010 dated 21 st September 2010. 2. Heard both sides and perused the records. 3. Revenue has filed th .....

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t of the Tribunal in the case of Yogesh Enterprises 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. Learned Counsel was correct to bring to our notice that the issue is now settled by the decision of this bench in respect of Yogesh fabricators - Appeal No.ST/652/2010-Mum, ST/CO/2012-Mum which has been followed .....

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