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The Commissioner C & C.E, Visakhapatnam Versus Shri Palla Atchibabu, Proprietor, M/s Pydimamba Constructions, Visakhapatnam

2016 (7) TMI 90 - CESTAT HYDERABAD

Classification of service - nature of contract - material handling contract versus manpower, recruitment or supply agency service - Held that:- On bare perusal of the work order/work schedule, it is seen that it does not state that particular number of labour/employees should be recruited. The payment is fixed according to the work executed and not according to the number of persons employed. As per the agreement, the respondents are to execute the activities described in work schedule in the pr .....

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e revenue. - Appeal No. ST/3126/2011 - Dated:- 7-3-2016 - Ms. Sulekha Beevi, C.S. Member(Judicial) Shri M.K.Mall, AR for the Appellant Ms. A.S.K.Swetha, Advocate for the Respondent ORDER [ Order per Sulekha Beevi, C. S. ] 1. The above appeal is filed by Revenue challenging the order passed by Commissioner (Appeals) which set aside the order of demand, interest and penalty passed by the original authority. 2. The respondents are registered with the service tax department. Pursuant to search opera .....

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r, 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 ₹ 13,68,145/- along with interest and imposed equal amount of penalty. The respondents filed appeal before the Commissioner (Appeals) who set aside the order passed by the Original authority. Being aggrieved, Revenue has filed this appeal. 3. On behalf of Revenue, the learned AR Shri M.K.Mall suppo .....

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dually or for the lumpsum work. That the original authority has observed that the principal activity of the respondent is to provide labour for completion of the specified work/job. That as per work order the respondent has to abide by the law under Factories Act, Fatal Accident Act etc. That, this would show that the contract was for manpower supply. Further, respondent will be paid by Hindustan Zinc Ltd the amount as contracted, which rate includes the cost of tea/snacks at ₹ 46 per labo .....

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hat 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 th .....

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are normal conditions for execution of work. But the labour involved in the contract does not have employee-employer relationship with Hindustan Zinc Ltd. As per the work order, it is the respondent who has the responsibility to complete the job as scheduled in the agreement. The payment is received for the work executed and not for the employees. She contended that the Commissioner (Appeals) has rightly placed reliance on the judgments laid in M/s Ritesh enterprises case 2010(18) STR 17(Tri-Ba .....

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