TaxTMI 
TaxTMI 
2015 (12) TMI 682
X X X X Extracts X X X X
X X X X Extracts X X X X
....: Shri A S Sakpal, Adv ORDER Per M V Ravindran This appeal is directed against order-in-appeal no. 126-127 dated 01/05/2013. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the non discharge of service tax liability under the category of "Man Power Recruitment or Supply Services". 4. Relevant facts that falls consideration is appellant were deploy....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s no more res Integra in as much, in case of Bavariya Enterprises Ltd. 2010 (19) STR-370. Tribunal based on laser of contract purchase orders indicated execution of lump sum work as understood by appellant and service recipients. The case is in hand, the appellant as well as the service recipients understood the agreement between them as the lump sum agreement and not for supply of manpower. We fi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ompany Pvt. Ltd. was taken in appeal by the Revenue before the Hon'ble High Court Of Bombay at Aurangabad. Their Lordships has upheld the order of the Tribunal -reported as in Appeal Nos. ST/256/2008, S.T./68, 7/2009-Mum. [2012 (26) STR 310 (Tri-Mum)]. The ratio of the judgment of the Hon'ble High Court at Para 6&7; we with utmost respect reproduce the same." 6. In view in the facts of ci....