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2018 (12) TMI 1184 - AT - Service TaxClassification of services - manpower recruitment or supply agency service or not - work of grinding roasted coffee beans, blending coffee powder with chicory and packing of coffee powder - Held that:- It is seen from the invoices as well as from the records that the appellant was receiving charges on the basis of kilogram of coffee powder which is subjected to various activities of grinding, mixing, blending etc. The payment is not in respect of number of persons engaged or work done on daily basis or hourly basis. The Tribunal in the case of Divya Enterprises Vs. Commissioner of Central Excise, Mangalore [2009 (12) TMI 155 - CESTAT, BANGALORE] had occasion to analyse a similar issue and held that when lumpsum work is agreed upon to be rendered on rate contract payment, the same would not amount to manpower recruitment or supply agency service. Demand cannot sustain - appeal allowed - decided in favor of appellant.
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