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2016 (4) TMI 844 - AT - Service TaxLiability of Service tax - Manpower recruitment or supply agency services - Held that:- the appellant was awarded the work of wheel assembly in the factory premises of M/s. Endurance Technologies Pvt. Ltd. The purchase order specifically states that an amount of ₹ 1,700/- per unit of wheel assembly will be paid on specific dimension for which appellant has to engage their own manpower to work in the factory premises of Endurance Technologies Pvt. Ltd.. From the entire agreement, which has been entered, it is found that the appellant is required to pay wages of the employees who were detailed to work in the factory premises and appellant is required to comply with all the statutory laws in respect of employees working for him. According to us, the purchase order placed on the appellant is for giving an output per piece rate basis which is nothing but lump-sum awarded to him and cannot be considered as manpower recruitment agency or supply agency services. Therefore, in view of the decision of this Bench in the case of Manish Enterprises Vs CCE [2016 (1) TMI 620 - CESTAT MUMBAI] and in the case of Shivshakti Enterprises Vs CCE [2015 (12) TMI 682 - CESTAT MUMBAI], the impugned order is unsustainable and set aside. - Decided in favour of appellant with consequential relief
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