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2019 (6) TMI 11 - AT - Service TaxClassification of services - Manpower Recruitment or Supply Agency Service - operations and maintenance of ONGC’s drilling rigs by mobilizing and making available the necessary manpower with due qualification and expertise - HELD THAT:- The contracts have been entered into for the purpose of operating and maintaining oil rigs by M/s FCSP as well as APL. No doubt, the contract requires the appellant to make available sufficient trained and competent personnel for carrying out the agreed activity. The terms of the contract when taken as a whole, including the clauses specifying the consideration payable, it is evident that the appellants are not only required to make available necessary manpower, but also are contracted to complete the task assigned to them i.e. carrying out the operation and maintenance of the drilling rig. Consideration payable is not on the basis of manpower supplied but on the basis of completion of work involved and is paid as lumsum per day of operation per rig. The terms of contract indicate that the appellants were not required to merely supply manpower or make such manpower available to M/s ONGC, but were required to carry out the task outlined in the agreement. The activity carried out by the appellants cannot fall within the category of “Manpower Recruitment or Supply Agency Service” - appeal allowed - decided in favor of appellant.
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