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2016 (4) TMI 844 - CESTAT MUMBAI

2016 (4) TMI 844 - CESTAT MUMBAI - TMI - Liability of Service tax - Manpower recruitment or supply agency services - Held that:- the appellant was awarded the work of wheel assembly in the factory premises of M/s. Endurance Technologies Pvt. Ltd. The purchase order specifically states that an amount of ₹ 1,700/- per unit of wheel assembly will be paid on specific dimension for which appellant has to engage their own manpower to work in the factory premises of Endurance Technologies Pvt. Lt .....

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gency services. Therefore, in view of the decision of this Bench in the case of Manish Enterprises Vs CCE [2016 (1) TMI 620 - CESTAT MUMBAI] and in the case of Shivshakti Enterprises Vs CCE [2015 (12) TMI 682 - CESTAT MUMBAI], the impugned order is unsustainable and set aside. - Decided in favour of appellant with consequential relief - Appeal No. ST/655/11 - Order No.A/86864/16/STB - Dated:- 23-3-2016 - M. V. Ravindran, Member (J) And C J Mathew, Member (T) For the Petitioner : Ms Aparna H Adv .....

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in had undertaken to render various services in the premises of M/s. Endurance Technologies Pvt. Ltd., in the form of wheel assembly etc. On noticing that the appellant was paid an amount as consideration on piece rate basis and on furnishing the entire functions, it was presumed that the appellant had rendered the services of manpower recruitment or supply agency services. On perusal of the records and the purchase order placed, we find that the appellant was awarded the work of wheel assembly .....

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llant is required to comply with all the statutory laws in respect of employees working for him. According to us, the purchase order placed on the appellant is for giving an output per piece rate basis which is nothing but lump-sum awarded to him and cannot be considered as manpower recruitment agency or supply agency services. This view has been taken by this Bench in the case of Manish Enterprises 2016-TIOL-119-CESTAT-MUM. We reproduce the ratio which is in para 6. 6. The undisputed fact in th .....

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facture, hence, does not fall under category of Manpower Recruitment Services. Since activity of the appellant amounting to manufacture of the goods, even it is not covered under Business Auxiliary Services, as Manufacturing activity stands excluded in the definition to Business Auxiliary Services. We also agree with the ld. Counsel that if it is considered as taxable activity, the same is exempted under Notification No. 8/2005-ST dated 1/3/2005. On going through judgment cited by the Ld. Counse .....

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employees in the factory premises of Tata Motors for 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 number of pieces that would be manufactured by appellant in the factory premises of Tata Motors. We find that the issue is no more res Integra in as much, in case of Bavariya Enterprises Ltd. 2010 ( .....

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