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Case Law Details

Case Name : Mankeshwar Enterprises Vs Commissioner of Central Excise (CESTAT Mumbai)
Appeal Number : ST Appeal No. 87195 of 2015
Date of Judgement/Order : 07/10/2019
Related Assessment Year :
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Mankeshwar Enterprises Vs Commissioner of Central Excise (CESTAT Mumbai)

It is a well settled principle that contract executed between the parties would determine the nature of work and there is no whisper of supply of manpower in the said contract dated 27-7-2005 and 1-6­-2006. It was agreed that appellant was to provide service of maintenance, gardening, housekeeping and those specified in Annexure-A.

A cursory reading of the entire contract would reveal that Annexure-A provided th

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