AI Drafter 
TaxTMI 
TaxTMI 
2023 (11) TMI 102
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.... recipient namely M/s. Rajhans Metal Pvt. Limited. The activity undertaken by the appellant was primarily for helping in manufacturing of various types of brass articles which were further cleared on payment of Central Excise duty by M/s. Rajhans Metal Pvt. Limited. The appellants raised periodic invoices to M/s. Rajhans Metal Pvt. Limited for collecting labour charges on the basis of total quantity of work performed by them for M/s. Rajhans Metal Pvt. Limited. For execution of work by appellant, they employed skilled and unskilled labourer and deployed appropriate number of personnel at the factory premises of M/s. Rajhans Metal Pvt. Limited. 4. The department was of the view that appellants have provided Manpower Recruitment or Supply Agency service and therefore they should have discharged service tax liability on the same. The show cause notices and impugned orders issued are as follows:- Appellant Show Cause Notice Period Involved Order under challenge Demand Interest & Penalty Shri Roopsingh Jodhsinh. ST/10395/2015 SCN bearing F. NO. IV/15- 109/ST/ADJ/2012 DATED 04.04.2013 November 2011 to June 2012 OIA NO. RJT- EXCUS-000- APP-241- 2014-15 DAT....
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....or the required persons and to keep them in that respect all legal statements, registration, license, salary statement and the questions related to it all its responsibility would be upon me and in this regard there would be no responsibility on the company. 5. For this work the below stated compensation of the contractor if any losses of amount or any debt towards Government is outstanding and if any such demand is there then the same is to be adjusted by the contractor to the company and that amount is to be deducted by the company from the labour charges and the company would pay such labour charges to the contractor. Further from the labour work the amount for this work which is to be legally deducted towards Income Tax, Provident Fund, ESI, Professional Tax, etc. then that amount is to be deducted as per the norms and standards of the company and for that an amount of Rs.3.50 paise would be kept reserved and the remaining labour charges would be required to be paid and from that reserved amount the company would make the legal payment and at that time the earned leave, bonus which are to be paid then to pay the same I can withdraw the same. As per the above d....
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....vice recipient i.e. M/s. Nirma Ltd. In this regard, he also submitted the details of payment of excise duty of M/s. Nirma Ltd from PLA/cash. This prima facie show that it is a case of Revenue neutral and by not paying the service tax by the appellant the Government Exchequer is not at any loss, however, since, we have already decided the issue on merit, we are not giving our concluding opinion on Revenue Neutral position. The issue of jurisdiction raised by the appellant is also kept open. As per our above discussion the impugned order is not sustainable. Hence, the same is set aside. The appeals are allowed with consequential relief, if any, in accordance with law. 6. In view of above decision of the Tribunal in the appellant's own case on the same issue, the issue in the present case is no longer res integra. The only difference in the present case and the case decided supra is the difference of period. However, there is no change in the facts and the law point, therefore, the Tribunal's decision given by Order dated 18.10.2019 is squarely applicable in the present case. Accordingly, the impugned orders are set aside. The appeals are allowed." 4....
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....STAT Ahmedabad wherein the similar facts are prevailing inasmuch as the service provider provided the" 4.6 In view of the above decisions on the identical issue in hand and our observation made herein above, we are of the clear view that the appellant have not provided the 'Manpower Recruitment or Supply Agency Services'. Therefore, the demand made under the said category is not sustainable." Similarly this Tribunal in the case of Sureel Enterprise Pvt. Limited vs. CCE&ST, Bhavnagar reported at 2021 (5) TMI 802 - CESTAT Ahmedabad has held as follows:- "4. We have carefully considered the submissions made by both the sides and perused the records. we find that the issue involved in the present case is that whether the activity of appellant i.e. conversion of raw material to soap and detergent on behalf of M/s Nirma Limited in the factory of M/s Nirma Limited is amount to provision of service classifiable under Manpower Recruitment Agency Service or otherwise. 5. We find that very identical issue in the appellant's own case for the previous period i.e. June 2005 to June 2010 was considered by this Tribunal in Service Tax Appeal Nos. 2327 of 2011, 768....