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Commissioner of Central Excise, Nagpur Versus Shivlal Sharma, Nagesh Fabricators, Sujit Patil

2015 (10) TMI 629 - CESTAT MUMBAI

Manpower Recruitment and Supply Agency Services - lumpsum contract of carrying out the job in the factory premises - Held that:- Activity carried out by the Appellants is part and parcel of the manufacturing activity of Transmission Line Tower, M/s. Amitasha Enterprises Pvt. 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 .....

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ctory 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. Meena, Addl. Commr (AR) For the Respondents : Shri P.V. Sadavarte, Adv ORDER Per M V Ravindran These appeals are directed against the Orders-in-Appeal No .....

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The respondents have filed Cross-objections against the appeals filed by the Revenue. All the appeals and Cross-objections are disposed of by a common order. 4. Heard both sides and perused the records. 5. On perusal of the records, we find that the adjudicating authority has confirmed the demand of service tax under the category of "Manpower Recruitment and Supply Agency Services" holding that the respondents - assessees have supplied manpower to one M/s. Amitasha Enterprises Pvt. Lt .....

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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 carri .....

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e Tribunal in the case of M/s. Ritesh Enterprises Vs. CCE, Bangalore as reported in 2010 (18) STR 17 (Tri.-Bang.), wherein in similar circumstances, the Hon'ble Tribunal set aside the demand of service tax. I agree with the aforesaid submission. The relevant extract of the said decision is furnished below: "........ the contracts given to the appellants are for execution of the work of loading, unloading, bagging, stalking destalking etc. and there is not a slightest whisper of supply m .....

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