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    <title>2024 (4) TMI 233 - CESTAT AHMEDABAD</title>
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    <description>CESTAT Ahmedabad held that services involving temporary workers performing specific tasks like inspection, loading, dispatch, production and sorting at factory premises do not constitute Manpower Recruitment or Supply Agency Service. The tribunal determined that since payment was based on per kg of goods manufactured rather than manpower provision, the agreement was for work execution, not manpower supply. Following precedent from a similar case, the tribunal ruled the classification was incorrect and set aside the impugned order, allowing the appeal.</description>
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      <description>CESTAT Ahmedabad held that services involving temporary workers performing specific tasks like inspection, loading, dispatch, production and sorting at factory premises do not constitute Manpower Recruitment or Supply Agency Service. The tribunal determined that since payment was based on per kg of goods manufactured rather than manpower provision, the agreement was for work execution, not manpower supply. Following precedent from a similar case, the tribunal ruled the classification was incorrect and set aside the impugned order, allowing the appeal.</description>
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