2024 (1) TMI 1551

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....(1) TMI 1551 - CESTAT AHMEDABAD - TMI<br>CESTAT AHMEDABAD - AT (Judgement / Order / Decisions)<br>Dated:- 8-1-2024<br>Service Tax Appeal No. 13937 of 2014- DB, 12359 of 2014- DB, 11086 of 2015- DB, 11087 of 2015- DB, 11088 of 2015- DB, 10415 of 2016- DB, 10789 of 2017, 10986 of 2017- DB And ors. - Final Order No. 10077-10100/2024<br>Service Tax<br>Service Tax Appeal No. 10790 of 2017- DB, 10791 o....

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....lding, hydro testing and vacuum testing of the goods. For these jobs, the appellant are deputing their own staff and workers for execution of such work assigned to the appellant by their service recipient M/s. Anup Engineer Ltd. and on the completion of the job paying Excise Duty on their final product. The case of the department is that since the appellant are deputing their own staff, their acti....

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....ameshchandra C Patel reported in 2012 (25) STR 471 (Tri. Ahm.) &#9679; K. Damodarareddy Vs. Commissioner of Central Excise, Tirupathi reported in 2010 (19) STR 593 (Tri.-Bang) &#9679; S.S. Associates reported in 2010 (19) STR 438 (Tri.-Bang) &#9679; Ritesh Enterprise reported in 2010 (18) STR 17 (Tri.- Bang.) &#9679; Om Enterprises- 2018 (17) GSTL 260 (Tri.-Mumb....

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....ute that there is no contract between the appellant and the recipient of service for supply of number of manpowers and the charges are not on the basis of wages of their man power deputed. As per the facts revealed from the documents, it is clear that the appellant were assigned various engineering jobs, which is provided in or in relation to manufacture of a final product which is cleared on paym....