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2016 (7) TMI 90 - CESTAT HYDERABADClassification of service - nature of contract - material handling contract versus manpower, recruitment or supply agency service - Held that:- On bare perusal of the work order/work schedule, it is seen that it does not state that particular number of labour/employees should be recruited. The payment is fixed according to the work executed and not according to the number of persons employed. As per the agreement, the respondents are to execute the activities described in work schedule in the premises. The payment is paid as per completion of the work and not according to the labour employed. There is no whisper in the contracts for supply of manpower to Hindustan Zinc Ltd. The entire essence of contract is the execution of work detailed in the work schedules. Therefore, the view of the Commissioner (Appeals) that it is lumpsum work, which would not fall under the category of providing of manpower supply service does not call for any interference. - No demand - decided against the revenue.
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