TMI Blog2016 (3) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... er Recruitment or Supply Agency Services. Therefore, not liable to pay service tax. - Decided against the revenue - Appeal No. ST/160/11-Mum - A/86066/16/STB - Dated:- 17-2-2016 - Hon ble Mr. M.V. Ravindran, Member (Judicial) And Hon ble Mr. C.J. Mathew, Member (Technical) For the Appellant : Shri S. R. Nair, E.O. (AR) For the Respondent : None ORDER Per M. V. Ravindran This appeal is filed by revenue against Order-in-Appeal No. SR/432/NGP/2010 dated 20/12/2010. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the respondent has provided the services under the category of Manpower Recruitment or Supply Agency Services or otherwise. The Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erives are provided. We reproduce the said findings of the first appellate authority. Further, in the instant case, it is on record that M/s. Amitasha Enterprises Pvt. Ltd. supplies the galvanized 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 carried out within the factory premises before RG-1 stage. Thus the activity undertaken by the appellants is production line of M/s. Amitasha Enterprises Pvt. Ltd. In view of the scope of the Notification No. 8/2005-ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir factory. As pleaded by the appellants, under such circumstances, demanding service tax again on the amount on which Central Excise Duty is being paid by M/s. Amitasha Enterprises Pvt. Ltd is nothing but hold that the above case law is squarely applicable in the instance case and therefore the impugned Order in Original is liable to be quashed. As against the above factual matrix and the judicial pronouncement, in the instant case of the respondent assessee, we find that the grounds of appeal basically relies upon the license issued to the respondent assessee by the office of Licensing Officer, Govt. of Maharashtra, holding that M/s. Amitasha Enterprises Pvt. Ltd is a principal employer. In our considered view, this may not change ..... X X X X Extracts X X X X X X X X Extracts X X X X
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