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2023 (6) TMI 699 - AT - Service TaxLevy of Service Tax - manpower Recruitment and Supply Services - production of bellows on Job work basis for the principal manufacturer Flexican Bellows & Hoses Pvt. Limited in the premises of the Principal manufacturer - HELD THAT:- On perusal of the sample copy of bills and agreement entered into by the appellant with M/s Flexicon Bellows & Hoses Pvt. Ltd., it is seen that the amount being paid to the Appellant for the activity of Job works. M/s Flexicon Bellows & Hoses Pvt. Ltd. has entered into agreement with the appellant for manufacture of Flexicon Bellow on job-work basis. The appellant was paid for carrying out such activities. The workmen deployed by the appellant for carrying out such activities were under the supervision and control of the appellant. The ultimate manufacturer, who entrusted the job to the appellant was no way concerned with the workmen deployed by the appellant. It is also noticed that over and above paying the amount for manufacturing activities undertaken by the appellant on job-work basis, the said service receiver had not paid any specific price to the workmen/ Labour deployed by the appellant. Thus, under such circumstances, it cannot be said that the appellant had provided the Manpower Recruitment and Supply Agency Service. The documents submitted by the appellant indicate a lump sum charge for the work undertaken by them. There is no evidence of supply of manpower with details of number and nature of manpower, duration and other conditions for such supply. In absence of such evidence, the job work charges cannot be taxed under “Manpower Recruitment and Supply Agency Service” - the adjudged demand confirmed on the appellant cannot be sustained. There are merits in the impugned order - appeal allowed.
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