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2018 (8) TMI 898 - AT - Service TaxClassification of services - appellants were performing certain tasks in the factory of TATA mainly in processing of coffee beans - Department took the view that appellants were providing ‘Manpower Recruitment or Supply Agency Service’ falling within the scope of Section 65 (68) of the Finance Act, 1994 and the taxable service thereof defined in Section 65 (105) (k) - time limitation. Held that:- In the facts of appeal at hand, it is clear from the agreements and communication between the appellants and its service recipient that although there was indeed use of manpower, however that was only for the purpose of actualizing the work contracted to the appellant. This manpower was at all times under the control and superintendence of the appellants. The consideration for the work contracted was dependent upon the extent of work completed or executed and not on the basis of number of manpower supplied. It was surmised that the activity related to “maintenance service” rendered by them. There is no allegation whatsoever of appellants having rendered manpower recruitment or supply of agency service. The audit notes further suggest examination as to whether appellants are within the threshold exemption limit allowed to small service providers etc. It is also seen from records that at the instance of the department, TATA vide their letter dt. 30.5.2008 to the Superintendent of Central Excise, Theni Range submitted copies of statement of accounts for 2005-06, 2006-07 and 2007-08. The service rendered by the appellants are not in the nature of “Manpower Recruitment of Supply Agency Service‟ - Appeal allowed - decided in favor of appellant.
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