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Shivshakti Enterprises Versus Commissioner of Central Excise, Pune

2015 (12) TMI 682 - CESTAT 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 factor .....

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recipients. The case is in hand, the appellant as well as the service recipients understood the agreement between them as the lump sum agreement and not for supply of manpower. We find that this bench in the case of Shriram Sao TVS Ltd. [2015 (4) TMI .....

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nal 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 ord .....

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ot;. 4. Relevant facts that falls consideration is appellant were deploying their employees to the factory premises of TATA Motors for manufacturing items based upon the purchase order placed by Tata Motors. It was the defense of the appellant before .....

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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 .....

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chase orders indicated execution of lump sum work as understood by appellant and service recipients. The case is in hand, the appellant as well as the service recipients understood the agreement between them as the lump sum agreement and not for supp .....

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re res integral inasmuch as this Bench has held in the case of Bhogavati Janseva Trust v. CCE, Kolhapur- 2014 (34) S.T.R. 410 (Tri-mum) on an identical issue has held in favor of the assessee. The same view was expressed by the Bench in Satara Sahaka .....

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