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2023 (10) TMI 319 - AT - Service TaxClassification of services - Cleaning Services or Manpower Supply Services? - supply of manpower for housekeeping i.e. cleaning of appellant’s plant and office premises - HELD THAT:- It is observed from the invoices of both the companies that they charged not only for service of cleaning but also for housekeeping tools, equipments, chemicals and consumables. From such contracts, it is held that none of the observed requirements of Manpower Supply Service stands fulfilled in the given set of the discussed circumstances. It is observed that both the service providers have nowhere mentioned to have been registered as Manpower Supply Services. Their invoices also identify them as an agencies involved in Housekeeping and Cleaning services. The invoices were also for provision of Housekeeping Services. It is clear from the contract and invoices that activities in question fall within the scope of cleaning activities as defined under Section 65(24b) of the Finance Act. It has been held in PANKAJ KUMAR VERSUS C.C.E. & S.T. -RAIPUR CENTRAL EXCISE, CHHATTISGARH [2014 (12) TMI 1420 - CESTAT NEW DELHI] that since the contractual production charges has been paid to the contractor on per metric tone basis, the contract for supply cannot fall under the definition of Manpower Supply. The findings of the adjudicating authority below are not correct. Just because some persons have been deployed by the service providing agency for providing Cleaning Services, the activity of Cleaning Services cannot be converted into the activity of providing manpower. The order is therefore set aside. Appeal allowed.
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