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2014 (7) TMI 116 - CESTAT MUMBAIDemand of service tax - Manpower Recruitment Service or not - agreement with their principal to do certain work with the help of their assurance of production of big mill and small mill and the payment of the same is to be made per Metric Ton. - Held that:- As per the agreement the appellant are to do certain activity at the premises of their principals and remuneration towards their services are to be paid as per the work executed and as not per the labour supplied. Therefore, as per the decision of Ritesh Enterpries (2009 (10) TMI 182 - CESTAT, BANGALORE) wherein this Tribunal has held that contracts for execution of work of loading, unloading, bagging, stacking and destacking in terms of the agreement, the payment is to be made for lump sum work not as per the labour supplied. In these circumstances, the demand under the Manpower Recruitment service is not sustainable. As observed by us, in this case also the remuneration of the work done by the appellant are to be paid as per the work done in lump sum and not as per labour supplied. In these circumstances, the demand under the category of Manpower Recruitment and Supply Agency Service does not sustain - Decided in favour of assessee.
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