9911796707
TMI Blog2023 (6) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... has entered into agreement with the appellant for manufacture of Flexicon Bellow on job-work basis. The appellant was paid for carrying out such activities. The workmen deployed by the appellant for carrying out such activities were under the supervision and control of the appellant. The ultimate manufacturer, who entrusted the job to the appellant was no way concerned with the workmen deployed by the appellant. It is also noticed that over and above paying the amount for manufacturing activities undertaken by the appellant on job-work basis, the said service receiver had not paid any specific price to the workmen/ Labour deployed by the appellant. Thus, under such circumstances, it cannot be said that the appellant had provided the Manpow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received from M/s Flexican Bellows. A Show Cause notice dated 28.05.2009 was issued to the Appellant demanding Service tax of Rs. 1,27,404/- alongwith interest and also seeking to impose penalties under Section 77 & 78 of the Finance Act, 1994. In adjudication, demand was confirmed by the adjudication authority vide OIO dated 24.12.2009. Being aggrieved with the OIO appellant filed appeal before the Commissioner (Appeals), who vide impugned order-in-appeal dated 22.02.2011 rejected the appeal of appellant and upheld the Order passed by the Adjudicating authority. Hence the present appeal filed by the Appellant. 3. Ms. Shamita Patel with Mr. Rahul Gajera Learned counsel appearing on behalf of the Appellant submits that during the period Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case is regarding demand of service tax under the category of manpower Recruitment and Supply Services. On perusal of the sample copy of bills and agreement entered into by the appellant with M/s Flexicon Bellows & Hoses Pvt. Ltd., it is seen that the amount being paid to the Appellant for the activity of Job works. 7. We find that M/s Flexicon Bellows & Hoses Pvt. Ltd. has entered into agreement with the appellant for manufacture of Flexicon Bellow on job-work basis. The appellant was paid for carrying out such activities. The workmen deployed by the appellant for carrying out such activities were under the supervision and control of the appellant. The ultimate manufacturer, who entrusted the job to the appellant was no way concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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