Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (1) TMI 621 - CESTAT MUMBAI

2016 (1) TMI 621 - CESTAT MUMBAI - TMI - 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 ap .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

AUDYOGIK OOS TODANI VAHTOOK SOCIETY [2014 (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. H .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

factory indicates the exact number of workers/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 sup .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the judgement of the Tribunal in the case 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 servi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version