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2024 (5) TMI 134 - CESTAT AHMEDABADClassification of service - Manpower Recruitment and Supply Agency Service or not - services received from the contractor M/s. A.M Enterprise who was engaged in undertaking various odd jobs including packing of loose Cement at the appellant plant - payment made to contractor - HELD THAT:- Reliance placed upon CBEC Circular No. 190/9/2015-ST dated 15.12.2015 and various case law most specifically on 2024 (4) TIM 233-CESTAT-AHMEDABAD in the matter of SHRI DAYANAND MISHRA VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, RAJKOT [2024 (4) TMI 233 - CESTAT AHMEDABAD], which in turn relied upon the decision of ROOPSINH JODHSINH CHAUHAN AND NAVALSINH JADEJA VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, RAJKOT [2023 (11) TMI 102 - CESTAT AHMEDABAD] which has held that when the contract between the service provider is admittedly a contract of manufacturing or any process thereof, then engagement of labour will not make it as manpower supply. The matter is no more res integra and the impugned service cannot be held as Manpower Recruitment and Supply Agency Service simply because of the basis of making payment to the contractor. Appeal allowed.
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