TMI Blog2021 (12) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... tivity carried out by the appellant is of Job Work manufacturing and not of Manpower Recruitment Service. On the same set of facts in respect of other contractors providing services to the same service recipient, this tribunal has considered the matter in the case of RAMESHCHANDRA C. PATEL VERSUS COMMR. OF SERVICE TAX, AHMEDABAD [ 2011 (11) TMI 415 - CESTAT, AHMEDABAD] where it was held that the contractor has provided the same service to the service recipient i.e. M/s N K Proteins Ltd and this tribunal held that it does not fall under Manpower Recruitment service. Thus, in the present case, the services cannot be classified under the head of manpower recruitment service - appeal allowed - decided in favor of appellant. - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Del.) Rameshchandra C. Patel- 2012 (25) STR 471 (Tri.-Ahm.) Fire Controls- 2010 (19) STR 99 (Tri.-Bang.) S. S. Associates- 2010 (19) STR 438 (Tri. Bang.) Divya Enterprises- 2010 (19) STR 370 (Tri.-Bang.) Ritesh Enterprises- 2010 (18) STR 17 (Tri-Bang.) Dinesh Chandra R Agarwal Infracon Pvt. Ltd- 2010 (18) STR 39 (Tri.-Ahm.) A.P. Enterprises- 2008 (12) STR 585 (Tri.-Chennai) 3. Shri Dharmendra Kanjani, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. There is no dispute in the fact that the appellants have entered into the contract for undertaking the manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax of ₹ 3,93,905/- with interest and penalties under various sections of Finance Act, 1994. 2. The learned Chartered Accountant on behalf of the appellants submitted that according to the contract, the appellant was doing only contract manufacturing work and there was no question of any labour supply or manpower supply or manpower recruitment agency. Nowhere in the agreement there is any mention with regard to manpower supply or recruitment and the agreement specifically talks about the products to be manufactured and payments to be made. He also submits that appellant is also registered with the labour department as a contract manufacturer and not as a labour supply or manpower supply or manpower recruitment agency. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to manpower supply or recruitment. In this case, whether it is in the agreement entered into between the two parties or in the activity undertaken by the appellant which is contract manufacturing, looked into, it is seen that nowhere the question of supply of manpower or recruitment arises. In fact the agreement is totally silent as regards the manpower. It does not have any provision relating to the number of men or labour to be used or the manner in which they have to be used or the quantum of payment to be made to them etc. The department has totally failed to show in which manner the service provided by the appellant can be categorized under manpower recruitment or supply. In the Order-in-Original, the adjudicating authority proceeded o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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