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2018 (6) TMI 1363 - AT - Service TaxMan Power Recruitment and Supply Service - case of appellant is that they are not commercial concern - Held that:- The works contracted by BHEL to the appellant were “Material Handling Contract” and Mobile Crane Contract”. Perusal of the work schedule rates and approximate quantum of work to be handled given in the annexures to the contract indicates that the rates are per M.T or per Sq. mtr. etc., but not on per man power supplied basis - the work contracted by BHEL to the appellant will not have essential characteristics of man power supply service. True, the appellants supplied labourers to actualise the contracted work. However such man power is not at the disposal or effective control of the service recipient during the period of contract, but such control is still with the appellants themselves. The nature of services provided cannot then be brought within the fold of Man Power Supply Service. Appeal allowed - decided in favor of appellant.
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