2017 (1) TMI 1131

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....ember (Technical) Shri Ranjan Khanna, Authorized Representative (DR) - for the appellant. Shri V.K. Puri, Advocate - for the Respondent. ORDER The appeal filed by Revenue is directed against the order dated 15/09/2010 passed by the Commissioner (Appeals), Raipur. The respondent is engaged as a labour contractor. Revenue noticed at the time auditing the books of M/s A.V. Steels Pvt. Ltd....

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....e as well as Shri V.K. Puri, learned Advocate for the respondent. On going the records of the case and submission of both the sides, we find that in the impugned order, the Commissioner (Appeals) held that no service tax is liable to be paid. He has discussed the activities undertaken by the respondent as follows :- "5.3  ... The manufacturing activity involved the work as under :- (i)&....

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....bmissions of respondent that they are manufacturing contractor and the labour were his own liability and under his own supervision and thus, there was no transfer of labour either permanently or temporarily. The act of respondent clearly does not fall under the category of manpower supply". 3.  He has further discussed whether the activities are covered under the definition of business aux....

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....ent ; or (d)  a service incidental or auxiliary to any activity specified in (a) to (c) above, any provided in relation to agriculture, printing, textile processing or education, from the whole of service tax leviable. 6.2  In view of the Notification discussed above, the respondent's work covered under the clause (b) above i.e. production of goods on behalf of the appellant ....