TMI Blog2018 (5) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... deploy the manpower to work under the control and supervision of Shivam Enterprise. Thus, the activities undertaken by the appellant should not fall under the taxable category of manpower recruitment or supply agency service - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.ST/50841/2014-ST [DB] - ST/A/51690/2018-CU[DB] - Dated:- 23-4-2018 - MR. S.K. MOHANTY, MEMBER (JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant should be considered as the manpower recruitment agency and accordingly, should be liable to pay Service Tax under such category of service. Upon adjudication of the matter, the Service Tax demand alongwith interest was confined and penalties were imposed on the appellant. 3. Heard both sides and perused the records. 4. The work order dated 27.02.2007 issued by M/s. Sivam Structural to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cords required under the labour law. 5. On perusal of the above work order, we find that the appellant s scope of work was confined to the job work activity on behalf of Shivam Structural and the appellant did not deploy the manpower to work under the control and supervision of Shivam Enterprise. Thus, the activities undertaken by the appellant should not fall under the taxable category of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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