2017 (5) TMI 1536

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..... Appellant : None For The Respondent : Mr. Sanjay Jain, DR ORDER Per S.K. Mohanty: This appeal is directed against the impugned order dated 25.01.2011 passed by the Ld. Commissioner (Appeals-I), Customs and Central Excise, Raipur. 2. None appeared for the appellant, despite notice. Heard the ld. DR for Revenue. 3. Classification of taxable service under the category of "Man Power Recruitmen .....

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..... nature of activities under taken by it, which inter-alia includes unloading of raw material, movement of raw material to various machines/ storage tank as per the requirement of manufacturer process, sorting of raw material/ finished goods, cutting of material to required sizes etc. 5. Since the essence of contract is execution of the assigned work and control over the workman and supervision wa .....

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