2022 (9) TMI 901

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....h, Advocate for the Appellant Shri R P Parekh, Superintendent (AR) for the Revenue. ORDER The issue involved in the present case is that whether the service of the appellant is classifiable as Manpower Recruitment or Supply Agency Service or under job work service. 2. Shri Dhaval K. Shah, learned Counsel appearing on behalf of the appellants submits that as per the agreement with the a....

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....he following judgments:- (a) M/s. Sureel Enterprise Pvt. Limited vs. CCE & ST., Ahmedabad - II 2019 (10) TMI 1245-CESTAT Ahmedabad (b) M. Arul Prakasm & Ors. vs. Comm. CGST & C. Ex., Chennai -2021 (8) TMI 1063- CESTAT Chennai (c) Indira Industrial Labour Welfare Association vs. CCE & ST., Chennai III - 2018 (6) TMI 1363 - CESTAT CHENNAI 3. Shri R P Parekh, learned Sup....

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....carried out various manufacturing activities. The present appellant was assigned job work related to manufacturing on the basis of charges which is per piece basis and the item being manufactured by the appellant. As per terms and conditions of the agreement, the service recipient will provide all the facilities such as machines, tools, place etc. The appellant has only to undertake work done thei....

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....rol of workers deputed by the appellant for the job work is with the appellant only and the service recipient has no obligation as regards the number of workers, man-hour etc. for the job assigned to the appellant. In these terms of contract, we are of the clear view that contract is for job work carried out by the appellant for the service recipient. Therefore, there is no activity of providing t....