2021 (11) TMI 897

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..... s Tribunal in M. ARUL PRAKASAM, S. SUBARAYALU, G. RAMAKRISHNAN, R. ATHINARAYANAN AND P. KANNUSAMY VERSUS COMMISSIONER OF GST CENTRAL EXCISE, CHENNAI [ 2021 (8) TMI 1063 - CESTAT CHENNAI] where it was held that the activity undertaken by the appellants cannot fall under the category of manpower supply service. The issue is no longer res integra. Following the orders of this Tribunal, the im .....

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..... ounsel appearing for the appellants submits that appeal itself can be disposed off as the issue is squarely covered by this Tribunal s judgment in the following cases : 1) Final order Nos.40359-40367/2019 dated 19.02.2019 in the case of G. Ramakrishnan Others Vs CCE ST Madurai. 2) Final Order Nos.41762-41771/2021 dated 23.08.2021 in the case of Arul Prakasam Vs CGST CE Madurai. .....

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