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TMI Blog2019 (3) TMI 1392X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent Shri S. Govindarajan, AC (AR) ORDER Per Bench: As the issue involved in both these appeals is same they are taken up together for disposal. 2. Brief facts are that the department was the view that the appellants rendered Manpower Supply and Agency Services as they were engaged in supply of labourers to M/s. Madras Steel Industries Pvt. Ltd., [hereinafter referred to as "MSIPL"] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orker engaged in undertaking the job works such as, heat treatment, gas cutting, arc cutting, decoring, rejection cutting etc., carried out for steel castings manufactured by using steel materials. The appellant has done such job work for MSIPL. The appellant was engaged by MSIPL on contract basis for the process of materials such as heat treatment, gas cutting etc. The appellant employed work for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i-III reported in 2018 (6) TMI 1363 - CESTAT CHENNAI; (ii) Commissioner of Central Excise, Kolhapur Vs M/s. Sharda Industries reported in 2018 (2) TMI - 1120 - CESTAT - Mumbai; (iii) A. Malathy, Proprietrix of M/s. Arun Enterprises Vs Commissioner of Central Excise, Chennai reported in 2018 (3) TMI -1005 - CESAT - Chennai; and (iv) M/s. Raj Enterprises Vs Commissioner of Service Tax, Ahmedab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sputedly, the activities carried out by the appellant are in the nature of hot blasting, heat treatment, gas cutting etc. In the show-cause notice it is alleged by department that these processes do not amount to manufacture and that only if the process undertaken by the job worker amounts to manufacture would the activity fall under description of job work. This allegation of the department is wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces. Similar view has been taken by the Tribunal in other decisions relied by the learned counsel for the appellant. The facts in the present case also establish that the activity does not attract the levy of service tax under Man-power Recruitment or Supply Agency Services. 8. From the discussions made above, we are of the considered opinion that the demand cannot sustain. The impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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