2015 (9) TMI 214

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.... ORDER Per M V Ravindran: This appeal is directed against Order-in-Appeal No. SR/243/NGP/2010 dated 09.08.2010. 2. When this matter was called out, Advocate on record for respondent Shri Prashant Sadavarte sought an adjournment on the ground that the similar issue is fixed for hearing on 17.4.2015. On perusal of the records, we find that the issue is no more res integra. Accordingly, we....

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....rendered the taxable services of Supply of Manpower to M/s. Amitasha Enterprises Pvt. Ltd. We find that the first appellate authority while holding in favour of the respondent assessee has recorded the following findings. "The department's case is that during the scrutiny of records, it was notice that during the period 2005-06 (from 16.06.2005), 2006-07, 2007-08 AND 2008-09, Appellant rece....

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....r Metric Ton of output given by them to their client and therefore the work done by them on job basis does not fall within purview of levy of Service Tax under category of 'Manpower Recruitment of Supply Agency'. On perusal of their records, it is seen that their plea is supported by the bills raised by them for their activities. A specimen bill is scanned below which would reveal that the cha....

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....the Appellants is with respect to the goods which are still on the production line of M/s. Amitasha Enterprises Pvt. Ltd. In view of the scope of the Notification No. 8/2005-ST dated 1.03.2005. I hold that the demand of Service Tax from the appellant with respect to the aforesaid activity done by the appellant by the lower authority is not sustainable". It can be seen from the above reproduced ....