2024 (8) TMI 320

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....anshu P Shrimali, Superintendent (AR) ORDER The short issue involved in the present appeal is whether the appellant is liable to pay Service Tax under reverse charge basis on the services received from the contractor M/s. Bhola enterprise, who was engaged in undertaking misc. jobs such as preparation of scaffolding for cooler, intel duct for welding, removal of spillage material, housekeeping et....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....L 171 (Tri- Kolkata) C. Target Corporation India P. Ltd 2021 (47) GSTL 168 (Tri-Bang.) D. Infotech Enterprises Ltd 2020(43) GSTL 540 (Tri-Hyd.) It was further pleaded that the whole of demand against the Appellant is by invoking extended period limitation. Even if any tax was payable under RCM basis, the same pertained to purely production related activity and hence, was eligible as Cenvat Cr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing time-barred. 3. Learned AR reiterates finding of lower authorities and submits that payment was made in lumpsum, same was therefore man power supply only. 4. Considered. On the similar issue relying on various Judgments, this Court in the own matter of the appellants as reported Gujarat Sidhee Cement Limited Vs. CCE & ST - Bhavnagar (2024 (5) TMI 134- CESTAT Ahmedabad) has held as follows :-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntract between the service provider is admittedly a contract of manufacturing or any process thereof, then engagement of labour will not make it as manpower supply. He further relied upon the following case law:- * Shri. Dayanand Mishra 2024(4) TMI 233- CESTAT AHMEDABAD * Roopsingh Jodhsingh Chauhan 2023 (11) TMI 102-CESTAT AHMEDABAD * Abbas Mussa Proprietor 2023 (8) TMI 249-CESTAT AHMEDABAD....