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2020 (1) TMI 586 - AT - Service TaxImposition of penalty - wrongful classification of service - failure to pay service tax - allegation that the service provided by the appellant is covered under “Manpower Recruitment and Supply Agency Services” and not “cleaning services” - HELD THAT:- It is a well settled principle that contract executed between the parties would determine the nature of work and there is no whisper of supply of manpower in the said contract dated 27-7-2005 and 1-6-2006. It was agreed that appellant was to provide service of maintenance, gardening, housekeeping and those specified in Annexure-A. A cursory reading of the entire contract would reveal that Annexure-A provided the detail nature of work to be carried out and its gist remain confined to cleaning work of various types in the educational Institute of D.Y. Patil Pratishthan which are also listed in Annexure-A. Primarily the issue is not concerning bundle of services provided by the appellant which is also found absent in the show cause notice but the same is concerned with provision for manpower engagement to provide cleaning service or else supply of manpower service - Going by the work contract, it is apparently clear that appellant was providing cleaning service through manpower engaged under its control and supervision and not supplied manpower to the service receiver to undertake cleaning service under the control and supervision of the service receiver. Appeal allowed - decided in favor of appellant.
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