Deputation of own employees for specified Job work in factory of client is not Manpower Supply Services

Donypolo Udyog Ltd Vs Commissioner Central Excise & Service Tax Indore (CESTAT Delhi) CESTAT held that where the service provider had deployed his employees in the manufacturing premises of the appellant for specified job works, the same cannot be held as Manpower Supply Services. The issue before CESTAT is whether the service received by the appellant is Manpower Supply Service or job work We find that as per the clause 1A(u) of the aforesaid notification, supply of manpower for any purpose by the individual/proprietary firm, Hindu Undivided Family or partnership firm whether registered o...