Case Law Details
Roopsinh Jodhsinh Chauhan Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
CESTAT Ahmedabad held that as the contract is for job-work carried out by the appellant for the service recipient. The same doesn’t fall under the category of Manpower Recruitment or Supply Agency Service and therefore the service tax demand unsustainable.
Facts- The appellants are engaged by M/s. Rajhans Metals Pvt. Limited for undertaking activities of loading and unloading of scrap, sorting, breaking, cutting, and casting of brass scrap into the foundry and processing and packing of brass rods/ section post manufacturing activity.
As per the terms of the contract/ agreement, the appellants were engaged as a job-workers of M/s. Rajhans Metal Pvt. Limited for carrying out the processing of goods on behalf of their principal service recipient 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 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.
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