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2021 (12) TMI 4 - AT - Service TaxNature of activity - manufacture or service - job of manufacturing Plastic Jars and Containers in the factory of the service recipient by the help of their own manpower - such activity falls under supply of Manpower and Recruitment Service or Job work manufacturing? - HELD THAT:- There is no dispute in the fact that the appellants have entered into the contract for undertaking the manufacturing of Plastic Jars and containers in the factory of the Service recipient. The charges for the job is on per container basis, the appellants are not collecting the fixed wages or salary against providing the manpower. Therefore, the activity carried out by the appellant is of Job Work manufacturing and not of Manpower Recruitment Service. On the same set of facts in respect of other contractors providing services to the same service recipient, this tribunal has considered the matter in the case of RAMESHCHANDRA C. PATEL VERSUS COMMR. OF SERVICE TAX, AHMEDABAD [2011 (11) TMI 415 - CESTAT, AHMEDABAD] where it was held that the contractor has provided the same service to the service recipient i.e. M/s N K Proteins Ltd and this tribunal held that it does not fall under Manpower Recruitment service. Thus, in the present case, the services cannot be classified under the head of manpower recruitment service - appeal allowed - decided in favor of appellant.
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