TMI Blog2016 (10) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... cy services" - demand set aside - appeal allowed - decided in favor of appellant. - Appeal No. ST/207/2012-Mum - Final Order No. A/93194/2016-WZB/STB, - Dated:- 19-10-2016 - S/Shri M.V. Ravindran, Member (J) and Raju, Member (T) Ms. Aparna H., Advocate, for the Appellant. Shri B. Kumar Iyer, Supdt. (AR), for the Respondent. ORDER Per : M.V. Ravindran, Member (J). This appeal is directed against Order-in-Appeal No. PI/RKS/03/2012/1439, dated 10-1-2012. 2. The relevant facts that arise for consideration are that appellants herein had during the periods 2005-06 and 2008- 09 deployed their personnel in the factory premises of M/s. Jayashree Die Casting Pvt. Ltd. for conversion of aluminium ingots to alumini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that the said jobs were a lump-sum job and they were paid by M/s. Jayashree Die Casting Pvt. Ltd. as per the rate fixed for the output from the moulds. To substantiate her claim, she produces the invoices raised by the appellant during the period in dispute as well as for the subsequent period. She would submit that identical issue fell for consideration of this Tribunal in the case of Manish Enterprises - 2016-TIOL-119-CESTAT-MUM = 2016 (42) S.T.R. 352 (Tri.) wherein the bench held in favour of assessee appellant therein. She would also rely upon the decision of the Tribunal in the case of Alfa Engineers - 2016-TIOL-946-CESTAT-MUM and submit that similar issue came up in that case also and it was held that services rendered for manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Casting Pvt. Ltd. with his own manpower would amount to supply of manpower or otherwise, and whether such services are taxable in the hands of appellant. 6. Undisputedly the invoice produced before us indicate that appellant charged M/s. Jayashree Die Casting Pvt. Ltd. a consideration based upon the rate per piece manufactured by them in the factory premises of M/s. Jayashree Die Casting Pvt. Ltd. On perusal of the purchase order placed by M/s. Jayashree Die Casting Pvt. Ltd. we do find that the said purchase orders specifically indicate the items which needs to be manufactured and delivered by appellant and the rates for per piece of such items are also indicated. In the entire records, we have not been able to find any document which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anpower Recruitment Agency Services , accordingly they are liable to pay Service Tax for the period 2007-08 and 2008-09. The Adjudicating Authority has confirmed the demand and imposed penalty. Aggrieved by the said Adjudication order appellant filed appeal before the Commissioner (Appeals) who upheld the Order-in-Original by passing the impugned order therefore appellant is before us. 3. Ms. Padmavati Patil, Ld. Counsel for the appellant submits that they deputed the manpower to carry out the job work on the basis of quantum of production on the material supplied by their client. The payment for the labourers is not made towards salary/ wages on the basis of number of labourers, payment is made on the basis of quantum of production carr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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-S.T., Counsel, we dated find that 1-3-2005. On of going through judgment cited by the Ld. Counsel, we find that the ratio of the judgement squarely applicable to the facts of the present case, in view of the above discussions, we set aside the impugned order and allow the appeal of the appellant with consequential relief, if any, in accordance with law. The above reproduced ratio squarely covers the entire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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