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2023 (4) TMI 1133 - AT - Service TaxClassification of services - Manpower Recruitment and Supply Service or not - contract for job work on per piece basis - HELD THAT:- The agreement between the appellant and the service recipient in Gujarati language has been produced by the appellant as Exhibit ‘F’ - A perusal of the bills shows that the amount collected is calculated on the basis of some quantity however, the rate column has been left blank. The contract submitted by the appellant in the appeal memorandum also does not contain any rate list attached with the said contract. In this background it is not possible to verify if the bills raised by the appellant are on per piece basis. Unless the contract is for supply of manpower, the charge of provision of service under manpower recruitment and supply service cannot be made. A perusal of the bills and the contract submitted by the appellant does not make it clear how the bills have been raised. The bills as well as contract are in Gujarati language. The contract does not contain any per piece rate chart. Matter remanded back to the original adjudicating authority. The adjudicating authority can examine how the bills have been raised - appeals are allowed by way of remand to the original adjudicating authority.
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