Manufacturing of tugs and barges cannot be classified under Manpower Recruitment or Supply Agency Service

Dosti Fabricators Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad held that activity of manufacturing of tugs and barges cannot be classified as supply of manpower and hence cannot be taxed under the category of Manpower Recruitment or Supply Agency Service. Facts- The appellant are primarily engaged in the fabrication of tugs and barges out of raw material like steel plates etc supplied by the clients. Fabrication charge is paid to the appellant on lump-sum or per ton basis. The case of the department is that the contract between the appellant and their client i...