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TMI Blog2024 (12) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... ontract is not for supply of manpower but for undertaking particular jobs involving filling and packing of milk pouches, loading and unloading of crates and ancillary and the rate for the such job is also on the per piece basis. Therefore, the client is not concerned about the number of manpower or manhours involved in the job under taken on their behalf. Therefore, with this undisputed fact, the activities cannot be classified as Manpower Recruitment or Supply Agency Services . In case of SS. ASSOCIATES VERSUS COMMISSIONER OF CENTRAL EXCISE, BANGALORE [ 2009 (12) TMI 152 - CESTAT, BANGALORE] wherein Hon'ble CESTAT held that ' No agreement for utilization of services of an individual- Lump-sum work not covered under Manpower Recruit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... para 2 of the Notification. Therefore, for the period from 01.07.2012 also no service tax is payable on the appellant s activity. The impugned order is set aside - Appeal is allowed. - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. RAJU Ms. Krati Jain, Advocate for the Appellant Shri Rajesh Nthan, Assistant Commissioner (AR) for the Respondent ORDER RAMESH NAIR The facts of the case are that the appellant had carried out the activities namely packing/filling of milk pouches, loading/unloading of crates and ancillary activities to Mehsana District Co-Operative Milk Producers Union Ltd. on rate contract basis during the period from 2010-11 to 2014-15. The charge for the above activities, is on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Vs. Commissioner of Central Excise, Punjab 2008 (10) STR 545 Commissioner of Customs, C. EX. S.T. Aurangabad Vs. Samarth Sevabhai Trust- 2016 (41) STR 806 Commissioner Vs. M/s. Surya Trading and Services- 2018 (15) GSTL J 209 3. Shri Rajesh Nathan, Learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 3.1 He submits that the activity carried out by the appellant is not amount to manufacture and even for the period prior to 01.07.2012, the appellants have deputed the manpower for carrying out certain job. Therefore, it was correctly clarified under Manpower Recruitment or Supply Agency Services . Hence, the demand confirmed by the lower authorities is correct. 4. We have caref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xecution of work as per contract and invoices- Tenor of agreement indicating execution of lump-sum work or job- No agreement for utilization of services of an individual- Lump-sum work not covered under Manpower Recruitment or Supply Agency service- Impugned order set aside- Section 654(68) of Finance Act, 1994 (paras 9,11,12). b) In the case of M/s. Divya Enterprises V/s Commissioner of Central Excise, Mangalore, 2010(19) S.T.R. 370 (Tri.-Bang.) wherein the Hon'ble CESTAT held as under:- Manpower Recruitment or supply Agency service-Lump-sum work- Contract for execution of work of loading, unloading, bagging, stacking and destacking Records silent on supply of manpower- Essence of contract was execution of work as per contract and invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red under the Manpower Recruitment or Supply Agency Services up till 30.06.2012, therefore, no service tax is payable. 4.2 As regard the period with effect from 01.07.2012, there was a negative list regime and the definition of individual service was done away so all the activities are taxable, except falling under negative list or under exemption Notification No. 25/2012-ST, if any applicable in the present case. In this regard, we find that the activity under taken by the appellant is clearly manufacturing activity, in terms of Central Excise Act, 1944 for the reason the product milk pouches is falling under Chapter Heading 04.02 of Central Excise Tarif Act, 1985. For the purpose of this particular chapter, the 3rd scheduled as provided u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e hundred and fifty lakh rupees in a financial year subject to the condition that such aggregate value had not exceeded one hundred and fifty lakh rupees during the preceding financial year; 4.3 From the above sub Sr. No. (i) of Sr. No. 30 any process amounting to manufacture or production of goods is exempted, the definition of the term process amounting to manufacture or production of goods is given in clause (ya) of para 2 of said notification which reads as under:- (ya) process amounting to manufacture or production of goods means a process on which duties of excise are leviable under Section 3 of the Central Excise Act, 1944. 4.4 As discussed above, the process in the present case is clearly amount to manufacture and leviable to centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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