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2021 (12) TMI 959 - AT - Service TaxClassification of services - supply of man power and recruitment services or not - independent contractor carrying out the manufacturing activity in the premises of the service recipient - HELD THAT - The issue has already been decided by this Tribunal in G. RAMAKRISHNAN, K. BALAKRISHNAN, P. KANNUSAMY, M. ARULPRAKASAM, R. ATHINARAYANAN, S. SUBBURAYALU VERSUS CCE ST MADURAI 2019 (3) TMI 42 - CESTAT CHENNAI where it was held that Merely taking such licence or abiding by such labour law, it cannot be said that the contract for executing works within the manufacturing activity would be supply of man power. Appeal allowed - decided in favor of appellant.
Issues involved:
Whether the independent contractor carrying out manufacturing activity in the premises of the service recipient amounts to supply of manpower and recruitment services. Analysis: The case involved a common issue regarding whether an independent contractor engaged in manufacturing activity at the service recipient's premises constitutes the supply of manpower and recruitment services. The appellant's counsel argued that the issue was settled by previous judgments of the Tribunal in specific cases. The authorized representative for the Revenue reiterated the findings in the impugned orders. Upon considering the submissions and examining the records, the Tribunal noted that the issue had already been addressed in its earlier orders referenced by the appellant. Consequently, the Tribunal found that the matter was no longer res integra. In line with the precedents set by the Tribunal in the cited cases, the impugned orders were deemed unsustainable and were set aside. As a result, the appeals were allowed, and any related applications were disposed of accordingly. The judgment was delivered by Hon'ble Mr. Ramesh Nair, Member (Judicial), and Hon'ble Mr. P. Anjani Kumar, Member (Technical). The decision provided clarity on the specific issue at hand, relying on established precedents to reach a conclusive outcome in favor of the appellant.
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