TMI Blog2015 (10) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise duty is being paid by M/s. Amitasha Enterprises Pvt. Ltd. is nothing but double taxation. In view of the above legal position, I hold that the case law [2009 (10) TMI 182 - CESTAT, BANGALORE] is squarely applicable in the instance case and therefore the impugned Order-in-Original is liable to be quashed. - assessees were given a lumpsum contract of carrying out the job in the factory premises of Amitasha Enterprises. This activity will not be covered under the category of "Manpower Supply Recruitment Services" - Decided against Revenue. - Appeal No. ST/669, 670, 721/10 and 66/2011, ST/CO-91, 92/12 and 91038/14 - - - Dated:- 24-4-2015 - M V Ravindran, Member (J) And P S Pruthi, Member (T), JJ. For the Appellant : Shri B.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of C.Ex., Bangalore 2010 (18) STR 17 (Tri. Bang.) that no taxable services are provided. We reproduce the said findings of the first appellate authority. 8. Further, in the instant case, it is on record that M/s. Amitasha Enterprises Pvt. Ltd. supplies the galvanized material to the Appellant. Appellants then pick up the material from the production line and render certain jobs such as cutting, punching, drilling, bending, notching etc. Once the activity of Appellants is over, M/s. Amitasha Enterprises Pvt. Ltd. enter the production in its Daily Stock Register (RG-1) and clear the goods on payment of appropriate rate of duty. The entire job is carried out within the factory premises before RG-1 stage. Thus the activity undertaken by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. have also admittedly factored in the above expenses incurred towards the activities of the appellants, in their cost of production on which appropriate duty was paid at the time of its clearances from their factory. As pleaded by the appellants, under such circumstances, demanding service tax again on the amount on which Central Excise duty is being paid by M/s. Amitasha Enterprises Pvt. Ltd. is nothing but double taxation. In view of the above legal position, I hold that the above case law is squarely applicable in the instance case and therefore the impugned Order-in-Original is liable to be quashed. 6. As against the above factual matrix and the judicial pronouncement, in the instant case of the respondents assessees, we find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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