2009 (10) TMI 182 - CESTAT, BANGALORE

Manpower recruitment or supply agency- the assessee entered into a contracts with different part for lump sum cargo handling for granite export and also for the purpose of rendering services of handling of bulk goods, bagging of fertilizers of bags for filling of fertilizers, stacking, destacking etc. whether service provided by assessee would not fall under category of ‘providing of service of supply of manpower temporary or otherwise either directly or indirectly? Held that- as per the master circular dated 23.8.2007 would be appropriate in the case where services of manpower recruitment and supply agency had been temporarily taken by the business or the industrial association for supplying of manpower and may/may not be for execution of a specific work. Therefore, the reliance placed by the adj. authority on the said circular would not carry the case of the revenue any further. Thus impugned order set aside.