TMI Blog2017 (1) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... 14/2004-ST, dated 10/9/2004 exempts taxable service provided to a client by any other persons in relation to the business auxiliary service - appeal rejected - decided against Revenue. - Service Tax Appeal No. 1709 of 2010 with C.O. Application No. 149 of 2011 and COD Application No. 267 of 2011 - ST/A/56043/2016-CU[DB] - Dated:- 16-11-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ook the view that the activities undertaken by the respondent was manufacture of excisable goods. Accordingly, he held that this activity stands excluded from the ambit of service tax and dropped the demands. When the issue was agitated by the Revenue before the Commissioner (Appeals), he upheld the Original Authorities order. Hence, the present appeal. 2. Heard Shri Ranjan Khanna, learned DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of manpower to execute the work and I also find that by no means the said work performed by the respondent falls under the category of Manpower Recruitment Agency Service as discussed supra. It is also noted that the payment is also made in terms of M.T. and not in terms of persons employed supplied. I agree with the submissions of respondent that they are manufacturing contractor an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y other persons in relation to the business auxiliary service, in so far as it related to - (a) procurement of goods or service, which are inputs for the client ; (b) production or processing of goods for, or on behalf of, the client ; (c) provision of service on behalf of the client ; or (d) a service incidental or auxiliary to any activity specified in (a) to (c) above, any provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 14/2004-ST, dated 10/09/2004, the taxable services provided to a client by a commercial concern in relation to Business Auxiliary Service, in so far it relates to production of goods on behalf of the client, is exempted . 4. We are in agreement with the findings of the Commissioner (Appeals) in the impugned order and find no reasons to interfere with the same. The impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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