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2023 (7) TMI 767 - AT - Service TaxClassification of services - certain works/subcontracts awarded by the Appellant company for execution of works contract (sub-contract) - service received by the Appellant from the sub-contractors is in the nature of Manpower Supply Service or Works Contract Service? HELD THAT - From a plain reading of the Work Order it is evident that the Work Order is not for supply of manpower service but it is work awarded for construction activity specifying the rate payable for particular quantum of work to be executed. Further it is not disputed that the sub-contractor has got full liberty to employ such number of workmen and use such quantum and variety of tools and tackles as may be required. Further the Appellant company as the Principal is not obligated though Appellant supervised the work of the sub-contractor from time to time. Further there is no rate specified per workmen to be provided by the sub-contractor - It is also held that as the main contract is for construction activity undisputedly in the nature of Works Contract service the sub-contractor having been awarded the part of such work is also classifiable rightly under Works Contract service. The service in question received by the Appellant is in the nature of Construction service and/or Works Contract service and not Manpower Supply service under any stretch of imagination - Appeal allowed.
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