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TMI Blog2014 (7) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... heir principal to do certain work with the help of their assurance of production of big mill and small mill and the payment of the same is to be made per Metric Ton. - Held that:- As per the agreement the appellant are to do certain activity at the premises of their principals and remuneration towards their services are to be paid as per the work executed and as not per the labour supplied. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Consultant For the Respondent: Shri S Dewalvar, Addl. Comm (AR) JUDGEMENT Per: Ashok Jindal: The appellants are in appeals against the impugned orders wherein service tax demand under the category of Manpower Recruitment Service has been confirmed against the appellants. As the common issue involved in both appeals and the facts are also same, therefore both are disposed of by a common order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the category of Manpower Recruitment Service as held by the Tribunal in the case of Jubliant Industries Ltd. 2013 (31) STR 181 (Tri-Del) and Ritesh Enterprises 2010 (18) STR 17 (Tri-Bang). Therefore he prays that impugned order be set aside and appeals be allowed. 4. On the other hand, ld. AR strongly opposed the contention of the appellants and submits that the appellants themselves have admitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur supplied. In these circumstances, the demand under the Manpower Recruitment service is not sustainable. As observed by us, in this case also the remuneration of the work done by the appellant are to be paid as per the work done in lump sum and not as per labour supplied. In these circumstances, the demand under the category of Manpower Recruitment and Supply Agency Service does not sustain. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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