TMI Blog2015 (6) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants for sugar factory. It is the case of revenue that this activity will fall under the category of Manpower Recruitment and Supply Agency Services . We find that this issue is no more res integra. - In view of authoritative judicial pronouncements on the issue in hand, we find that impugned orders are unsustainable and liable to be set aside - Decided in favour of assessee. - Appeals No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants for sugar factory. It is the case of revenue that this activity will fall under the category of Manpower Recruitment and Supply Agency Services . We find that this issue is no more res integra. The self same issue was decided by this Bench in following cases holding in favour of assessee:- i) CCE v. Shriram S.A.O.T.V.S. Ltd. 2015 (4) TMI-38 ii) Bhogavati Janseva Trust v. CCE 2014 (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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