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2015 (12) TMI 682 - CESTAT MUMBAI

2015 (12) TMI 682 - CESTAT MUMBAI - 2016 (41) S.T.R. 648 (Tri. - Mumbai) - Demand of service tax - lump sum contract - Man Power Recruitment or Supply Services - Held that:- Tata Motors Ltd. had agreed to pay consideration to the appellant based upon the number of pieces that would be manufactured by appellant in the factory premises of Tata Motors. We find that the issue is no more res Integra in as much, in case of Bavariya Enterprises Ltd. Tribunal based on laser of contract purchase orders i .....

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et aside - Decided in favour of assessee. - Appeal No. ST/88063/13-Mum - Final Order No. A/2583/2015-WZB/STB - Dated:- 5-8-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri R K Das DC (AR) For the Respondent : Shri A S Sakpal, Adv ORDER Per M V Ravindran This appeal is directed against order-in-appeal no. 126-127 dated 01/05/2013. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the non discharge of service tax liabil .....

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llant had deployed his employees in the factory premises of Tata Motors for doing specific job work in accordance with the purchase order placed by Tata Motors. We perused the sample/specimen of purchase orders of Tata Motors Ltd. We find that Tata Motors Ltd. had agreed to pay consideration to the appellant based upon the number of pieces that would be manufactured by appellant in the factory premises of Tata Motors. We find that the issue is no more res Integra in as much, in case of Bavariya .....

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