2015 (9) TMI 214

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..... egory ‘Manpower Supply and Recruitment Services'. We concurred with the views of first appellate authority that the issue is now squarely covered by the various decision of this Bench which relied upon judgment and order of the Tribunal in the case of M/s. Ritish Enterprises Vs. CCE, Bangalore [2009 (10) TMI 182 - CESTAT, BANGALORE]. - Decided against Revenue.
M V Ravindran, Member (J) And P S Pruthi, Member (T),JJ. For the Appellant : Shri B Kumar Iyer, Superintendent (AR) For the Respondent : None ORDER Per M V Ravindran: This appeal is directed against Order-in-Appeal No. SR/243/NGP/2010 dated 09.08.2010. 2. When this matter was called out, Advocate on record for respondent Shri Prashant Sadavarte sought an adjournment on the g .....

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..... Nagpur for services rendered by Appellant. It was alleged that the Appellant had rendered the taxable services of supply of Manpower to M/s. Amitasha Enterprises Pvt. Ltd., MIDC, Nagpur falling under the category "Manpower Recruitment of Supply Agency and also received an amount for the services rendered but failed to pay service tax on the amount received. Therefore, the Appellant appeared to be liable to pay Service Tax amounting to ₹ 9,01,401/- The appellant has vehemently contended that they undertook incidental work to fabrication of Iron Steel Products at M/s. Amitasha Enterprises Ltd. The consideration received by them was fixed and charged on per Metric Ton of output given by them to their client and therefore the work d .....

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..... om the above reproduced findings that the first appellate authority has on the question of facts specifically held in favour of the respondent assessee. He has also considered the factual matrix by relying upon the bills raised by the respondent assessee which indicates that the respondent assessee had undertaken certain jobs which has been bundled as a contract. In the entire records or the memo of appeals on the ground, Revenue has not brought any contrary evidence disputing the factual matrix recorded by the first appellate authority. 6. In our considered view, the first appellate authority was correct in coming to a conclusion that the services rendered by the respondent assessee will not fall under the category 'Manpower Supply and Re .....

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