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2015 (8) TMI 1193

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..... n the case of Arvind Mills Ltd [2013 (10) TMI 821 - CESTAT AHMEDABAD]. This bench has followed the ratio in the appellants own case [2015 (8) TMI 593 - CESTAT MUMBAI] in an identical issue for earlier period held in the favour of appellant. The reliance placed by the departmental representative to canvas the case of Daurala organics - [2009 (3) TMI 99 - CESTAT NEW DELHI] may not carry the case of .....

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..... recruitment and supply agency services. Briefly stated facts and undisputed are appellant had during the material period as per arrangement and order of Honourable High Court of Bombay rented out the factory premises to FACOR and were discharging the service tax liability on renting of immovable property. As per the scheme of arrangement, employees of the appellant were to work for FACOR and the .....

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..... representative to canvas the case of Daurala organics - 2009 (14) STR 620 may not carry the case of revenue any further as the judgement of Honourable High Court of Gujarat in the case of Arvind Mills Ltd. (supra) was delivered subsequently. 5. In view of the foregoing, we hold that the impugned order is unsustainable and liable to be set aside and we do so. The impugned order is set aside an .....

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