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2018 (7) TMI 1532 - CESTAT HYDERABADClassification of services - It appeared to the department that the respondent were providing Business Auxiliary Services and were instead paying service tax under Manpower Supply service - Whether the provision of services by way of supplying manpower under the aforesaid two types of contract by the respondent amount to business auxiliary services or simply manpower supply services? Held that:- The holistic reading of the two contracts clearly indicates that the nature of contract is provision of manpower including manpower to supervise the labour and to ensure that they undertake the work of the requisite quality. It can indeed fall under the category of manpower supply services. Of the sub clauses under the definition of Business Auxiliary Service, the Department wants to classify it under special clause (vii) which is a service incidental or auxiliary to any of the activities specified in sub clauses (i) to (vi). However, neither in the show cause notice nor in the Order-in-Original or in the grounds of appeal, the department clarified as to which of the sub clauses (i) to (vi) is relevant. Unless this is specified, it cannot be examined whether the services provided by the respondent are incidental or auxiliary to that category - the services rendered by the respondent cannot be classified as “Business Auxiliary Service”. Appeal dismissed - decided against Revenue.
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