2016 (7) TMI 90

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....ts were recovered which were contracts entered by respondents with M/s Hindustan Zinc Ltd. Visakhapatnam. The department entertained the view that though the contracts were in connection with Material Handling within Plant Premises and Grinding of Calcine Lump etc, the principal activity of the respondent is to provide labour for completion of specified work for M/s Hindustan Zinc Ltd, and that therefore, the respondents are liable to pay service tax under the category manpower, recruitment or supply agency service. A show cause notice dated 25-02-2010 was issued for the period 9/2005 to 3/2008. After due process of law, the original authority confirmed the demand of Rs. 13,68,145/- along with interest and imposed equal amount of penalty. T....

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....ruitment and supply agency service. He pleaded that the appeal may be allowed. 4. Against this, the learned counsel Ms. A.S.K.Sweta appearing for the respondents supported the findings in the impugned order. She argued that the Commissioner (Appeals) has perused the entire contracts/work orders and relevant portions have been reproduced in the impugned order. As per these work orders, respondents have the responsibility for completion of the job in the manner prescribed in the work schedule/work order. The work orders show that the rate is fixed for the unit/amount of job done and not according to supply of manpower.  It is for the respondents to employ skilled labour and while employing labour have to comply the various regulations u....