2024 (8) TMI 320

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....ffolding for cooler, intel duct for welding, removal of spillage material, housekeeping etc. for the appellant. The impugned order has confirmed the demand of Service Tax on M/s. Bhola enterprise for period upto 30.06.2012 in toto and after 01.07.2012 to 31.03.2013, @ 25% value, while the balance 75% value is sought to be taxed in the hands of the Appellant, under RCM basis. 2. Appellants pleaded that the work was given on lumpsum basis and the activity was not for manpower supply at all, but purely to carry out specific jobs. The Appellant had no concern over manpower deployed and the workers were not under control and supervision of the Appellant at all. In fact the demand cannot be made under service category of Manpower supply, in....

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.... 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 :- "The leaned Advocate points out that the statement of their own. General Manager Le. Praveen Kavadia dated 17.04.2014 was a denial statement and he clearly mentioned that the contractor was under obligation to do the requisite packing only and not do the supply of Man Power. He also points out that the statement of son of the supplier cannot be made basis to hold anything against the appellant.....