Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 188 - CESTAT ALLAHABADRefund of Service tax paid - rejection on the ground that the appellant himself is the manufacturer of the liquor and the contractor was not manufacturing the liquor on behalf of the appellant - whether the services provided by the contractor were ‘Manpower Supply Services’ or ‘Bottling Services’? Held that:- The said scope of the work required to be done by the persons supplied by the contractor clearly brings out the fact that the basic work of the contractor is to provide manpower to the manufacturing unit for carrying out various activities relatable to bottling of IMFL liquor. As such work is required to be carried out by the various persons supplied by the contractor under the supervision of the assesse’s agents or their authorized persons. The same does not amount to carrying out job-work activity by the contractor - We have also scrutinized the contract and the rate list entered into between the appellant and their contractor. The same prescribes rates on per shift basis, though the expected standard production in that shift also stands mentioned in the said contract. Further the overtime rates also stands mentioned in the said list, thus indicating that if the manpower supplied by the contractor works overtime, he would be given further wages for the same. This only establishes that the essence of the contract is for supply of labour, who is expected to perform a particular task in the particular period. Appellant was receiving “Manpower Supply Services” from the contractor and has correctly discharged the Service Tax, on reverse charge basis - appeal dismissed - decided against appellant.
|