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2019 (4) TMI 1917 - AT - Service TaxClassification of services - Manpower Recruitment and Supply Agency Service or not - appellant is engaged as a contractor for carrying out the manufacturing activities of PP/HDFE fabrics on rate contract basis - HELD THAT:- M/s. Dhoot Compack Ltd. has entered into agreement with the appellant for manufacture of fabrics on job work basis. The appellant was paid for carrying out such activities on per meter basis. The workmen deployed by the appellant for carrying out such activities were under the supervision and control of the appellant. The ultimate manufacturer, who entrusted the job to the appellant was no way concerned with the workmen deployed by the appellant. It is also noticed that over and above paying the amount for manufacturing activities undertaken by the appellant on job work basis, the said service receiver had not paid any specific price to the workmen deployed by the appellant. Thus, under such circumstances, it cannot be said that the appellant had provided the Manpower Recruitment and Supply Agency Service. The adjudged demands confirmed on the appellant cannot be sustained - Appeal allowed - decided in favor of appellant.
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