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TMI Blog2018 (12) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... coffee beans, blending coffee powder with chicory and packing of coffee powder - Held that:- It is seen from the invoices as well as from the records that the appellant was receiving charges on the basis of kilogram of coffee powder which is subjected to various activities of grinding, mixing, blending etc. The payment is not in respect of number of persons engaged or work done on daily basis or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... beans, blending coffee powder with chicory and packing of coffee powder. They had not discharged service tax on the said services. The show cause notices proposed demand of service tax for the period from 2005 - 06, 2006 - 07 and 2008 - 09. After due process of law, the original authority confirmed the demand along with interest and also imposed penalties. Aggrieved, the appellants preferred appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t fit into the category of manpower recruitment or supply agency service. He relied upon the decision in the case of Rameshchandra C Patel Vs. Commissioner of Service Tax, Ahmedabad - 2012 (25) STR 471 as well as S.S. Associates Vs. Commissioner of Central Excise, Bangalore - 2010 (19) STR 438 (Tri. Bang.). 3. The ld. AR Shri B. Balamurugan supported the findings in the impugned order. It is subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rk done on daily basis or hourly basis. It can be seen from the invoices that amounts are to be paid on the basis of amount of coffee powder that is subjected to the various process. The Tribunal in the case of Divya Enterprises Vs. Commissioner of Central Excise, Mangalore - 2010 (19) STR 370 had occasion to analyse a similar issue and held that when lumpsum work is agreed upon to be rendered on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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