2019 (6) TMI 13

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent ORDER Per: S.S. GARG. The present appeal is directed against the impugned order dt. 19/12/2008 passed by the Commissioner(Appeals) whereby the Commissioner has rejected the appeal of the appellant. 2. Briefly, the facts of the present case are that the appellant is engaged in the business of providing security and detective services. The appellant rendered typing services to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fund claim and aggrieved by the said order, appellant filed appeal before the Commissioner(Appeals) who also rejected the appeal. 3. Heard both sides and perused records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the definition of manpower supply as defined in Section 65(105)(k) of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the same is liable to be refunded. In support of this submission, he relied upon the following decisions:- i. Aakriti construction (P) Ltd. Vs. CCE [2017(7) GSTL 478 (Tri. Del.)] ii. Divya Enterprises Vs. CCE [2010(19) STR 370 (Tri. Bang.)] iii. Dhanashree Enterprises Vs. CCE [2017(5) GSTL 212 (Tri. Mum.)] iv. Shailu Traders Vs. CCE [2018(10) GSTL 462 (Tri. Del.)] v. Seven Hills Con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y. Perusal of the various clauses of the Agreement shows that the appellants are involved in actual execution of work and not merely supplying of manpower. Further we find that for cleaning, material is also to be used by the appellant. Further we find that the definition of manpower supply as contained in Section 65(105)(k) is not applicable to the appellant as the appellant has not supplied the ....