TMI Blog2017 (7) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... of Manpower Recruitment or Supply Agency service. The figure of the service tax was retrieved from the bank account which does not show what is the basis of the service charge by the appellant to the service recipient. Therefore, we do not find any material evidence in the show-cause notice to hold that the appellant are providing Manpower Recruitment or Supply Agency service. From the reading of the agreement and Annexure A it can be seen that the service is the production ancillary associates and rates for the service is on per piece rate of the pieces produced. Therefore the appellant's job is not to depute the labour to the service recipient, irrespective of the number of labours, the respondent has to perform the job of producing pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld by the Commissioner (Appeals) by rejecting the appeal of the appellant, therefore, the appellants are before us. 2. Shri M.P. Joshi, Ld. Counsel appearing on behalf of the appellant submits that as per the contract entered into between the appellant and the service recipient Kalyani, the service provided is in the nature of processing or producing in the premises of the recipient of the service. The job is on per piece of the goods irrespective of how much labour is deputed for carrying out the job, therefore the service is not of Manpower Recruitment or Supply Agency service. The payment terms is also on per piece basis and not on reimbursement of wages or salary. Therefore, the demand raised under Manpower Recruitment or Supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted to the lower authorities to ascertain the nature of work performance for which charges received. The Order-in-Appeal records that the appellants have not been supplied raw material or semi finished goods. She further submits that merely because consideration towards the service in piece rate basis that alone will not be a determinative basis of classification. Since the entire transaction is of only labour supply by the appellant the service is rightly classifiable under Manpower Recruitment or Supply Agency service. She places reliance on the Board circular no. 96/7/2007-ST dated 23.08.2007 and submits that as per this clarification, the service is classifiable under Manpower Recruitment or Supply Agency service. 4. We have caref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontractor and in pursuance of the discussions, trial operations were carried out between the period 1st April 2007 to 31st March 2008. AND WHEREAS after discussions and trial operations the company and the contractor agreed to enter into a contract on the same terms and conditions mentioned hereinafter. NOW THESE PRESENT WITNESSETH AND IT IS HEREBY AGREED BY AND BETWEEN THE PARTIES HERETO AS FOLLOWS :- 1] NATURE AND SCOPE OF WORK: a] The contractor shall perform the work listed in the Annexure A which is part of this agreement and as directed by the concerned officers of the company from time to time. b] The contractor will be available for the aforesaid Piece work on all working days/ shifts and even on holid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall not be entitled to make any other demands monitory or otherwise whatsoever from the company during the term of agreement. 3] CONTRACTOR'S RESPONSIBILITY : a] For performing the above said work the contractor should arrange to sufficient workforce to carry out the task as per requirement time to time. b] The contractor shall employ sufficiently experienced person to undertake the supervision of work being carried out by the per piece basis. c] The quality and quantity of work at all stages should be as per the standard laid down in Annexure A . d] The contractor shall ensure that he complies with and observes all the provisions of the Contract Labour (Reg. Abol.) Act, 1970. The Minimum Wages Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring working hours and Party No. 2 shall ensure that the labour employed by him shall maintain discipline and proper conduct during working hours on the premises of Party No. 1. Party NO.2 shall take such necessary steps to deal with any person employed by him not complying with the terms mentioned in (h) above. He shall also see that recurrence in misconduct or misbehavior of the contract labour is not repeated on the premises of part No. 1. i] In the event of contractor is provided or use material and tools belonging to the company, contractor undertakes to return the same in good condition, failing which contractor shall be responsible for the cost, etc. 6. The identically worded agreement was also entered into by both t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
