2018 (5) TMI 89

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..... these services viz. CHA Services', 'Courier Service', 'Repair and Maintenance Service', ‘Manpower Recruitment Service' and Erection of Temporary Tarpulin Shed Service' are covered by the various judgments of the Tribunal - appeal allowed - decided in favor of appellant. - E/10434,10444/2017 - M/14022-14023/2017 - Dated:- 26-12-2017 - Dr D.M. Misra, Hon'ble Member (Judicial) For Appell .....

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..... CHA Service , Courier Service , Repair and Maintenance Service and Recruitment Service has been considered by Hon'ble Gujarat High Court in the case of CCE. Vs. Dynamic Industries Ltd 2014 (30) ELT 15 (Guj), Tribunal in the case of M/S Prince Pipes Fitting Pvt Ltd. Vs. Commissioner (Appeals), Central Excise, Customs and Service Tax, VAPI vide Final Order No. A/ 10096/2017 dt. 05.01.20 .....

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..... 'Courier Service', 'Repair and Maintenance Service', Manpower Recruitment Service' and N Erection of Temporary Tarpulin Shed Service' are covered by the above referred judgments of the Tribunal. In the result/ the impugned order is set aside and the appeals are allowed with consequential relief, if any, as per law. (Dictated and pronounced in the open Court) - - Tax .....

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