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Commissioner of Central Excise, Nagpur Versus Mishra Engg. Works

2016 (3) TMI 201 - CESTAT MUMBAI

Liability of Service Tax - Manpower Recruitment or Supply Agency Services - Whether services of cutting, drilling, punching, bending and notching of material on job work basis in the factory of M/s. Amitasha Enterprises Pvt. Ltd., Nagpur provided by the respondent falls under the category of Manpower Recruitment or Supply Agency Services - Held that: the identical issue of M/s. Yogesh Fabricators was decided [2015 (8) TMI 1013 - CESTAT MUMBAI] in the case of the work undertaken in the same premi .....

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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 has held that the assessee respondent is liable for service tax payment as they had under taken cutting, drilling, punching, bending and notc .....

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same premises of Amitasha Enterprises Pvt. Ltd. The findings of the Bench in that case are very relevant for the issue in hand in the case. The findings are reproduced hereunder: 5. On perusal of the records, we find that the adjudicating authority has confirmed the demand of service tax under the category of Manpower Recruitment or Supply Agency Services holding that the respondent assessee has supplied manpower to one M/s. Amitasha Enterprises Pvt. Ltd., whereas it is a case of the respondent .....

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a 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 lin .....

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nd of service tax. I agree with the aforesaid submission. The relevant extract of the said decision in furnished below: .. the contracts given to the appellants are for execution of the work of loading, unloading, bagging, stalking destalking etc and there is not a slightest whisper of supply manpower. The tenor of agreement between the parties has to be understood and interpreted in its entirety. Since, in the instant case, the entire tenor of the agreement and the purchase orders issued by the .....

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