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H.T. Shinde Versus Commissioner of Central Excise, Pune III

2016 (1) TMI 621 - CESTAT MUMBAI

Job Work - Hamali work at sugar warehouse for the sugar factory - Nature of services - Manpower Recruitment and Supply Agency Services or Not - Consideration which has to be paid to the appellant is based upon the quantum of work completed and does not indicate any supply of labourers to the sugar factory. - The contract also talks about stitching of sugar bags after transferring the sugar from torn bags of sugar. - Held that:- services rendered by the appellant-assessees do not come under the p .....

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4 (12) TMI 42 - CESTAT MUMBAI] Ritesh Enterprises [2009 (10) TMI 182 - CESTAT, BANGALORE] followed - Demand set aside - Decided in favor of assessee - Appeal No. ST/54/12 - Dated:- 30-9-2015 - Mr. M.V. Ravindran and Mr. C.J. Mathew, JJ. For The Appellant : Shri U.L. Madane, Consultant For The Respondent : Shri S.L. Kanojia, Asst. Commr (AR) Per: M.V. Ravindran This appeal is directed against order Order-in-Appeal No. PIII/RS/342/2011 dated 30/1/2011. 2. Heard both sides and perused the records. .....

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kers/labourers to be employed and the muster all should be shown to the management of the sugar factory while it is a case of the appellant that the contract entered with the management of sugar factory is a lumsum contract. We perused the contract which is annexed to the appeal memoranda. It is seen from the said contract that the consideration which has to be paid to the appellant is based upon the quantum of work completed and does not indicate any supply of labourers to the sugar factory. Th .....

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of Satara Sahakari Shetu Audyogik OOs Todani Vahtook Society - 2014 (36) STR 123. We reproduce the ratio of which is in paragraph number 5.5 and 6. '5.5 In respect of the appeals filed by the Revenue, the lower appellate authority, after examining the contracts entered into by the respondents, came to the conclusion that the activity undertaken did not amount to 'supply of manpower' but came under the category of 'business auxiliary service'. The ld. lower appellate authorit .....

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