TMI Blog2023 (3) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... relied on the GAR-7 challans of M/s Balaji Udyog, one of the five service providers, who has classified their service under Manpower Recruitment Agency. Therefore, the Commissioner (Appeals) has concluded that the service received by the appellant are to be covered under reverse charge mechanism and service tax is payable on 75% of the value of service. A plain reading of Agreement between the appellant and service provider, M/s Balaji Udyog Ltd. clearly indicates that the service received is that of job work. Perusal of the invoices raised by the service provider to the appellant along with the statement of the job work done by them also shows that the appellant was receiving job work service from this service provider viz., Ms/ Balaji ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso registered with service tax under the category of Goods Transport Agency. 3. An enquiry was launched by the Superintendent of Central Excise, Mandsaur, seeking details of payment of service tax under reverse charge on specified services as per notification number 30/2012- ST dated 20.06.2012 for the services received from M/s Balaji Udyog (a Prop. firm) and M/s Karbi Trade and Industries Ltd., Shamgarh. The appellant vide their letter dated 22.10.2013 replied that the services provided by them was not of manpower supply, but was of job work. However, the appellant stated that they have paid service tax on 75% value for the month of September 2013 on the job charge service received from three small service providers availing exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein he held that the demand of service tax under Manpower Supply Service is liable to be paid by the appellant in terms of notification No. 30/2012 ST dated 20.6.2012. 6. We have heard the arguments of the learned Counsel and the Authorised Representative. The issue before us is whether the service received by the appellant is Manpower Supply Service or job work service. We find that as per the clause 1A(u) of the aforesaid notification, supply of manpower for any purpose by the individual/proprietary firm, Hindu Undivided Family or partnership firm whether registered or not to a business entity registered as body corporate is liable to pay service tax. In this regard, the Commissioner (Appeals) has relied on the GAR-7 challans of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rks of the above referred manufacturing process of the first party. The Second Party have approach the First Party and offered to perform the various works of the factory. The Second Party has quoted its rates for different works and after verbal mutual discussions on agreement was arrived at between them and that is being here with reduced in writing today. The Second Party shall employ its own labourers, staff and tools for performing the different works allotted to them and shall perform the works as per the satisfaction of the first party. The First Party shall pay to the Second Party labour charges at the rates mutually fixed from time to time for different works allotted to the second party. The Second Party sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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