Service tax demand on job-work activity under Manpower Recruitment or Supply Agency Service unsustainable

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...