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2009 (5) TMI 344 - CESTAT, BANGALOREServices of “Manpower Recruitment or Supply Agency” - appellants have actually under taken the work of handling and transportation of fertilizers – Original authority treating activity as labour supply - we are of the view that the appellants had only undertaken the work of handling and transportation, which is very evident from the contract. It is also seen that in terms of the contract, the other parties will not have anything to do with the labourers and laborers would be considered as employees of the appellant only. Moreover, the licence given by the labour department does not indicate that it is for the supply of labour. In view of this, prima facie, we feel that the appellants have a strong case in their favour. – stay granted
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