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TMI Blog2016 (1) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... at:- The activity remains as production on behalf of the client in the factory of the client. In this fact though the appellant was deputing the manpower but services which carried out were job work in the client's factory, the said activity amounts to manufacture, hence, does not fall under category of Manpower Recruitment Services. Since activity of the appellant amounting to manufacture of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ld. Commissioner (Appeals) upheld the Order-in-Original No. PI/ADC/STC/10/2011 dated 29/9/2011 and rejected the appeal of appellant. 2. The facts of the present case is that the appellant is providing the job work by converting Aluminum Ingots to Aluminum casting which amounts to manufacture. The Revenue contended that appellant providing labour and which falls under Manpower Recruitment Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . They are only carrying out job work for their client. The activity is amount to manufacture which is excluded from the provisions of Service tax under the head of Business Auxiliary Services' on behalf of the client. She also submits that in any case the job work on the material supplied by the client is exempted service by virtue Notification No. 8/2005-ST dated 1/3/2005. In support of her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices which carried out were job work in the client's factory, the said activity amounts to manufacture, hence, does not fall under category of Manpower Recruitment Services. Since activity of the appellant amounting to manufacture of the goods, even it is not covered under Business Auxiliary Services, as Manufacturing activity stands excluded in the definition to Business Auxiliary Services. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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