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TMI Blog2015 (12) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... . had agreed to pay consideration to the appellant based upon the number of pieces that would be manufactured by appellant in the factory premises of Tata Motors. We find that the issue is no more res Integra in as much, in case of Bavariya Enterprises Ltd. Tribunal based on laser of contract purchase orders indicated execution of lump sum work as understood by appellant and service recipients. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n discharge of service tax liability under the category of "Man Power Recruitment or Supply Services". 4. Relevant facts that falls consideration is appellant were deploying their employees to the factory premises of TATA Motors for manufacturing items based upon the purchase order placed by Tata Motors. It was the defense of the appellant before the lower authorities that they had done ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecipients. The case is in hand, the appellant as well as the service recipients understood the agreement between them as the lump sum agreement and not for supply of manpower. We find that this bench in the case of Shriram Sao TVS Ltd. 2015 (39) STR 75, in a similar kind of service of lump sum contract for harvesting, loading and unloading of sugarcane hold as under. "4. We find that the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/2009-Mum. [2012 (26) STR 310 (Tri-Mum)]. The ratio of the judgment of the Hon'ble High Court at Para 6&7; we with utmost respect reproduce the same." 6. In view in the facts of circumstances of this case, and various judicial pronouncements, we find that the impugned order challenged by the appellant before us, is liable to be set aside and the appeal needs to be allowed to that extent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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