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2018 (10) TMI 1553 - AT - Service TaxManpower Recruitment and Supply Agency Service - work was related to shifting of Coal from outside coal yard to inside factory, packing of cartons of sugar, repairing at new bagasse yard and certain such other works - Held that:- The learned Commissioner (Appeals) has scrutinized the individual contracts and observed that the contracts were for jobs to be completed by the respondent. From the observation of learned Commissioner (Appeals), we note that there was no contract for supply of any fixed number of labours to M/s Simbhaoli Sugar Ltd. and that the contracts were fixed job to be performed in fix time frame. The respondent’s responsibility was to get the job completed and it was not merely supply of manpower to M/s Simbhaoli Sugar Ltd. - The only ground of appeal raised by Revenue is that the respondents were responsible to comply with all provisions of law in respect of labours engaged by them. Such condition in a contract does not indicate that such contract is for supply of labours. Appeal dismissed - decided against Revenue.
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