2016 (1) TMI 620

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....r the Respondent : Shri S L Karoliya, Asstt. Commissioner (A.R.) ORDER Per: Ramesh Nair This appeal is directed against Order-in-Appeal No. PI/RKS/04/2012/1441 dtd. 10/1/2012 passed by the Commissioner (Appeals), Central Excise, Pune-I, wherein the Ld. Commissioner (Appeals) upheld the Order-in-Original No. PI/ADC/STC/10/2011 dated 29/9/2011 and rejected the appeal of appellant. 2. The facts o....

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.... by their client. The payment for the labourers is not made towards salary/wages on the basis of number of labourers, payment is made on the basis of quantum of production carried out by the job worker, therefore they are not providing man power. They are only carrying out job work for their client. The activity is amount to manufacture which is excluded from the provisions of Service tax under th....

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.... are based on the quantum of production and not against supply of manpower. Therefore activity remains as production on behalf of the client in the factory of the client. In this fact though the appellant was deputing the manpower but services which carried out were job work in the client's factory, the said activity amounts to manufacture, hence, does not fall under category of Manpower Recru....