TMI Blog2021 (5) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant's activities amount to manufacture and does not amount to service of Manpower Recruitment Agency Service. Accordingly, the appeals were allowed. This Tribunal following various judgment namely, RAMESHCHANDRA C. PATEL VERSUS COMMR. OF SERVICE TAX, AHMEDABAD [ 2011 (11) TMI 415 - CESTAT, AHMEDABAD] , JUBILANT INDUSTRIES LTD. VERSUS COMMISSIONER OF C. EX., GHAZIABAD [ 2013 (9) TMI 358 - CESTAT NEW DELHI] and Shiv Narayan Bansal [ 2013 (12) TMI 733 - CESTAT NEW DELHI] held that contract between the appellant and M/s Nirma Limited is of contract manufacturing hence demand under manpower supply cannot be made. Appeal allowed - decided in favor of appellant. - Service Tax Appeal Nos. 11616 of 2016, 10897 of 2018 - A/11898-11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demanding service tax form the appellant on the contract manufacturing undertaken at M/s Nirma's factory under manpower recruitment or supply agency service. the said Show Cause Notices were adjudicated by the adjudicating authority by dropping the demand. Being aggrieved by the orders in original Revenue filed appeals before the Commissioner (Appeals), who vide the impugned orders set aside the order-in-original and allowed the appeals filed by the Revenue. Therefore, the appellant are before us. 2. Shri Amal Dave, Learned Counsel appearing on behalf of the applicant submits that on the identical fact, in the case of the appellant itself for the previous period, the matter came before this Hon'ble Tribunal. The Tribunal vide Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o soap and detergent on behalf of M/s Nirma Limited in the factory of M/s Nirma Limited is amount to provision of service classifiable under Manpower Recruitment Agency Service or otherwise. 5. We find that very identical issue in the appellant's own case for the previous period i.e. June 2005 to June 2010 was considered by this Tribunal in Service Tax Appeal Nos. 2327 of 2011, 768 of 2011 and 10391 of 2013.In these appeals this Tribunal has passed a Final Order No. A/11947-11949/2019 dated 18.10.2019 whereby it was held that the appellant's activities amount to manufacture and does not amount to service of Manpower Recruitment Agency Service. Accordingly, the appeals were allowed. This Tribunal following various judgment namely, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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