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2016 (10) TMI 799 - CESTAT MUMBAI

2016 (10) TMI 799 - CESTAT MUMBAI - TMI - Service tax liability - Manpower Recruitment and Supply Agency service - whether job work undertaken in the premises of M/s. Chaphekar Engineering Pvt. Ltd. is a lumpsum contract, or are to be considered under Manpower Recruitment and Supply Agency service? - Held that: - We perused the random invoices which are annexed to the appeal memorandum and find that these invoices did not indicate that they were for supply of labour, though the invoices indicate .....

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upon where on the same issue demand under Manpower Recruitment and Supply Agency service was set aside. - Appeal allowed - decided in favor of appellant. - ST/278-282/11 - A/90621-90625/16/STB - Dated:- 7-9-2016 - Shri M.V. Ravindran, Member (Judicial) and Shri Raju, Member (Technical) None for the appellant Shri S.R. Nair, EO (AR) for the respondent ORDER This appeal is directed against Order-in- Appeal No. P-I/RKS/14/2011 dated 24.01.2011. 2. None appeared on behalf of the appellant despi .....

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k at the premises of the client M/s. Chaphekar Engineering Pvt. Ltd., the employees were deputed there for the work, has to be considered as a service provided under Manpower Recruitment and Supply Agency service. 5. Considered the submissions made by the ld. Departmental Representative and perused the records. 6. On perusal of the records, we find that the appellants are contesting the demand on the ground that the job work undertaken by them in the premises of M/s. Chaphekar Engineering Pvt. L .....

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