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2018 (3) TMI 1005 - AT - Service TaxMan power recruitment or supply agency services or not - whether the activity of bagging and shipping work executed by the appellant as per the contract for bagging and shipping amounts to supply of man power or not? - Held that: - The scope of the work is to execute bins filing, bagging, stitching, handling and dispatch of finished product on round the clock basis. The rates are fixed on tonnage basis. Thus it is seen from the contract that the work involves bagging and shipping of finished products. There is nothing in the contract to show that the appellant has any obligation to supply man power. Instead the contract speaks of execution of work. The employees are under the control and supervision of appellants for executing the work and not under the supervision of MFL. The appellant has discharged the statutory obligations of his workers which shows that they worked on behalf of appellant. The consideration is not paid by MFL on the basis of the number of persons employed but on the basis of work executed. A similar issue was analyzed by the Tribunal in the case of Bhaghyashree Enterprises [2017 (3) TMI 786 - CESTAT MUMBAI] wherein the Tribunal had held the issue in favour of the assessee holding that such lump sum work order can be considered as job work activity. - amounts received by the appellant cannot be taxed under the category of Man Power Recruitment or Supply Services. Outdoor Catering Services - benefit of N/N. 1/2006-ST - Held that: - this issue can be remanded to the adjudicating authority so as to give the appellant further opportunity to furnish documents in order to claim the abatement in terms of N/N. 1/2006-ST - matter on remand. Appeal allowed in part and part matter on remand.
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