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2020 (3) TMI 315 - CESTAT CHENNAIClassification of services - agreement with M/s. WTI Advanced Technology Ltd. by which it was agreed that the appellants would offer the services of its selected employees to work on the projects identified and allocated by M/s. WTI to carry out such functions and project related activities as allocated by M/s. WTI from time to time - whether the activity would fall within the definition of “Manpower Recruitment and Supply Agency Service”? - HELD THAT:- The nature of the contract is for supply of manpower. The consideration is paid on the basis of man-hours. It can also be seen that the work is executed as per the guidance of M/s. WTI. Thus, for carrying out the development, maintenance, etc., of software, the persons so deployed by the appellant to M/s. WTI are under the control of M/s. WTI and they work under the guidance and supervision of M/s. WTI. Learned Counsel for the appellant has made much effort to contend that the services are ‘Information Technology Software Services’ and not ‘Manpower Recruitment and Supply Agency Services’. However, from the agreement entered by the appellant with M/s. WTI it is very much clear that activity falls within the four corners of Manpower Recruitment and Supply Agency Service. The demand is legal and proper - appeal dismissed - decided against appellant.
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