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TMI Blog2023 (9) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... or man hours involved in the job to be carried out, the appellant is under obligation to complete a job of fabrication as assigned to him, therefore, in this arrangement it cannot be said that the appellant have provided the service of Manpower Recruitment or Supply Agency Service. As per the arrangement between the appellant and service recipient as evident from the documents the service of the appellant does not fall under the category of Manpower Recruitment or Supply Agency Service however, the same is classifiable under Business Auxiliary service under the sub category of production or processing on behalf of the client. Since demand was not raised under Business Auxiliary service hence, the demand will not sustain for this re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Damodarareddy Vs. CCE, Tirupathi 2010 (19) STR 593 Rameshchandra C. Patel Vs. Com of ST 20112 (25) STR 417 M/s. Delphi Automotive Systems Vs CCE- 2004 (163) ELT 47 M/s. Manglam Cement Ltd Vs. CCE 2004 (163) ELT 177 General Pharmaceuticals P Ltd Vs. CCE 2007 (218) ELT 86 M/s Marsha Pharma P Ltd Vs. CCE - 2009 (248) ELT 687 (Tri.Ahmd) P.T. Education Training Services Vs. CCE 2010 (19) STR 818 (Tri.Del) 3. Shri Ajay Kumar Samota, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find that the revenue has classified the service of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power supplier and the charges of the same has to be strictly on the basis of number of manpower and the wages to be paid to them which is not the fact in the present case. Therefore, as per the arrangement between the appellant and service recipient as evident from the above documents the service of the appellant does not fall under the category of Manpower Recruitment or Supply Agency Service however, the same is classifiable under Business Auxiliary service under the sub category of production or processing on behalf of the client. Since demand was not raised under Business Auxiliary service hence, the demand will not sustain for this reason alone. Moreover , it is the submission of the appellant that their service recipient are pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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