https://www.taxtmi.com/caselaws?id=445481 CESTAT Ahmedabad held that appellant's services did not constitute Manpower Recruitment or Supply Agency Service as the work involved specific tasks like transportation, management, operation and maintenance of calcination plant where appellant manufactured calcined bauxite with quantities specified in work order. The tribunal found that manpower control remained with appellant, not service recipient. Additionally, the conversion of raw bauxite into calcined bauxite at appellant's factory premises constituted manufacturing activity resulting in new substance under separate tariff heading, placing it beyond service tax scope. Since service recipient discharged central excise duty on calcined bauxite, services did not fall under Business Auxiliary Service category. Appeal allowed. en-us Wed, 08 Nov 2023 00:00:00 +0530 Thu, 09 Nov 2023 08:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445481 CESTAT Ahmedabad held that appellant's services did not constitute Manpower Recruitment or Supply Agency Service as the work involved specific tasks like transportation, management, operation and maintenance of calcination plant where appellant manufactured calcined bauxite with quantities specified in work order. The tribunal found that manpower control remained with appellant, not service recipient. Additionally, the conversion of raw bauxite into calcined bauxite at appellant's factory premises constituted manufacturing activity resulting in new substance under separate tariff heading, placing it beyond service tax scope. Since service recipient discharged central excise duty on calcined bauxite, services did not fall under Business Auxiliary Service category. Appeal allowed. Case-Laws Service Tax Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445481