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TMI Blog2018 (8) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... e job work done by the appellant, the activity of appellant is confined to supply of man power and service tax is demanded under the category of Manpower Recruitment and Supply Agency service. Held that:- The appellant has carried out the job work of manufacturing on behalf of the principal under job work arrangements and the payment was also made on the basis of production and not on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant entered into an agreement with M/s. Molex Mafatlal Micron Pvt. Limited to manufacture electronic connectors and cable harness on job work basis. As per the agreement, M/s. Molex Mafatlal Micron Pvt. Limited would provide raw materials to the appellant and the the job work would be done by them. The case of the department is that since the entire control is of M/s. Molex Mafatlal Mic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of manpower. In support of his case, he placed reliance on the following judgments:- (a) Rameshchandra C. Patel vs. CST, Ahmd. 2012 (25) STR 471 (Tri. Ahmd.) (b) Shivnarayan Bansal vs. CCE, Indore 2013 (31) STR 747 (Tri. Del.) (c) K. Damodara Reddy vs. CCE, Tirupathi 2010 (19) STR 591 (Tri. Bang.) (d) Hemant V. Deshmukh vs. CCE, Goa 2014 (35) STR 206 (Tri. Mumbai) (e) Rite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecruitment or Supply Agency Service. 4. We have carefully considered the submissions made by both the sides and perused the record. We find that, though there are clauses in the agreement which binds the appellant regarding various compliances related their employees but the employees belongs to appellant only. The appellant has carried out the job work of manufacturing on behalf of the princip ..... X X X X Extracts X X X X X X X X Extracts X X X X
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