2018 (7) TMI 1382

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.... to 05/09/2011, for which consideration was received by the respondent. The Department was of the view that the respondent was liable to pay Service Tax under the category of 'Manpower Recruitment and Supply Agency Service', defined under Section 65 (68) of the Finance Act, 1994. After issue of show cause notice, the Original Adjudicating Authority ordered payment of Service Tax amounting to Rs. 15,25,635/- along with interest and penalties. But the Commissioner (Appeal) in the impugned order set aside such demand. Hence, the present appeal is filed by Revenue. 2. We heard Shri G.R. Singh, Ld. DR for Revenue and Suarabh Dixit, Ld. Advocate for the respondent. 3. The Ld. DR submitted that the respondent had supplied manpower to M/s Alp....

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....ices and the respondent, we have perused the Certificate of Work issued by the service receiver i.e. M/s Alpha Services. It has been certified that the respondent was engaged for manufacture of cranes and their sub-assemblies. Further, it has been certified that M/s Alpha is paying excise duty on such goods manufactured in their premises by respondent as a job worker. Further, from perusal of some of the payment bills, it is seen that payment to the respondent is on the basis of weight of the finished goods. 7. It is observed that the employees of the respondent are required to work as per the directions of M/s Alpha who supply the required drawing, raw materials and machines. These employees are carrying out fabrication work in the prem....

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....lhapur - 2014 (34) S.T.R. 410 (Tri.-Mum.) on an identical issue has held in favour of the assessee. The same view was expressed by the Bench in Satara Sahakari Shetu Audyogik Oos Todani Vahtook Society v. CCE, Kolhapur - 2014 (36) S.T.R. 123 (Tri.-Mum.). It was brought to our notice that identical view was expressed by the Bench in the case of Godavari Khore Cane Transport Company Pvt. Ltd. Central Excise Appeal No. 19 of 2014. The judgment of the Godavari Khore Cane Transport Company 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) S.T.R. 310 (Tri.-Mum.)]. The ratio ....