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2020 (1) TMI 309 - AT - Service TaxClassification of service - Man Power Supply and Recruitment Service or not - job assigned to the appellant for compressing and filling of gas in the cylinder by the help of the Man Power deputed by the appellant - HELD THAT:- The job assigned to the appellant is for gas filling in the cylinder, cylinder handling, cylinder loading and unloading dispatch of cylinder etc. The charges for the said job is ₹ 1 per EU meter of oxygen and Nitrogen gas filled in the cylinder either through compressor of though liquefied pump. The terms of the contract clearly show that even though the appellant deputed the employees in the factory of M/s. Inox Air Products Ltd for doing the aforesaid job but the service recipient is concern about the job assigned to the appellant i.e. filling of gas in the cylinder, cylinder handling, cylinder loading and unloading etc. The service recipient is not making any payment toward the wages/salary of the employee for the job assigned to the appellant. All the employees are working under supervision and control of the appellant and not under the supervision of M/s. Inox Air Products Ltd. The service recipient M/s. Inox Air Products Ltd is not concern about all the statutory obligation. They are only obliged to make the payment as per the quantum of gases filled in the cylinder by the appellant’s employee. This arrangement shows that the appellant have not supplied the Man Power to qualify under the head of service -supply of Man Power and Recruitment service, they have provided the job of filling the gas in the cylinder, handling, loading and unloading etc, therefore, the activity of the appellant is pre-dominantly appears to be covered under production for processing of goods on behalf of the client. However, in the given fact the service is not covered under Man Power supply and Recruitment Service. The appellant have not provided the service of Man Power Supply and Recruitment Agency Service - Appeal allowed - decided in favor of appellant.
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