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TMI Blog2024 (4) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... under the service category of Manpower Recruitment or Supply Agency Service and therefore, the impugned orders are without any merit and are set aside. Thus, the service provided by the appellant does not fall under the category of Manpower Recruitment or Supply Agency Service and therefore, the impugned order-in-appeal is bad in law and the same is set-aside - appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... . Senor Metals Pvt. Limited were classifiable under taxable category of Business Auxiliary Service under the clause "production and processing of goods for, or on behalf of the client" and this category i.e. production or processing of goods has specifically been excluded/ exempted from levy of service tax. It was argued that because of this reason the appellant did not get themselves registered under the provisions of Finance Act, 1994. It has further been submitted that the activity undertaken by the appellant does not fall under the service category of Manpower Recruitment or Supply Agency Service as the appellant has not provided any manpower to M/s. Senor Metals Pvt. Limited manpower undertaking manufacturing activity has always remained under the control of the appellant therefore, the impugned order-in-appeal is legally not sustainable. The learned advocate has also relied upon the decision of this Tribunal in the case of Roopsinh Jodhsinh Chauhan and Navalsinh Jadeja vs. CCE & ST, Rajkot reported at 2023 (11) TMI 102- CESTAT AHMEDABAD. 4. We have heard the learned AR who has reiterated the findings as given in the order-in-appeal. 5. Having heard both the sides, we are of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttedly of contract manufacturing in such case demand under man power supply cannot be made. The appellant have vehemently argued on Revenue neutral situation on the ground that if at all the appellant is liable to pay service tax the same is available as Cenvat credit to the service recipient i.e. M/s. Nirma Ltd. In this regard, he also submitted the details of payment of excise duty of M/s. Nirma Ltd from PLA/cash. This prima facie show that it is a case of Revenue neutral and by not paying the service tax by the appellant the Government Exchequer is not at any loss, however, since, we have already decided the issue on merit, we are not giving our concluding opinion on Revenue Neutral position. The issue of jurisdiction raised by the appellant is also kept open. As per our above discussion the impugned order is not sustainable. Hence, the same is set aside. The appeals are allowed with consequential relief, if any, in accordance with law. 6. In view of above decision of the Tribunal in the appellant's own case on the same issue, the issue in the present case is no longer res integra. The only difference in the present case and the case decided supra is the difference of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no activity of providing the service of Manpower Recruitment or Supply Agency Service. The judgment relied upon by the appellant are directly on the issue. In the case of Sureel Enterprise Pvt. Limited vs. CCE & ST., Ahmedabad 2019 (10) TMI 1245-CESTAT Ahmedabad wherein the similar facts are prevailing inasmuch as the service provider provided the" 4.6 In view of the above decisions on the identical issue in hand and our observation made herein above, we are of the clear view that the appellant have not provided the 'Manpower Recruitment or Supply Agency Services'. Therefore, the demand made under the said category is not sustainable." Similarly this Tribunal in the case of Sureel Enterprise Pvt. Limited vs. CCE&ST, Bhavnagar reported at 2021 (5) TMI 802 - CESTAT Ahmedabad has held as follows:- "4. We have carefully considered the submissions made by both the sides and perused the records. we find that the issue involved in the present case is that whether the activity of appellant i.e. conversion of raw material to soap and detergent on behalf of M/s Nirma Limited in the factory of M/s Nirma Limited is amount to provision of service classifiable under Manpower Recruitmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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