TMI Blog2019 (2) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... and not under M/s. Caltex Gas India (P) Ltd. The agreement is very much evident to establish that the nature of activity does not fall within the definition of manpower recruitment and supply service - demand set aside - appeal allowed - decided in favor of appellant. - Appeal No. ST/40610/2013 - Final Order No. 40340 / 2019 - Dated:- 19-2-2019 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon ble Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Ramachandran, Consultant for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are holders of service tax registration for rendering services under Manpower Recruitment and Supply service. It was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as to job details and argued that the work order was for filling of cylinders etc. In fact, the nature of work undertaken by the appellant was to do the work of gas filling, manufacture of cylinders etc. and it is not for supply of labour. The department has wrongly interpreted the agreement to conclude that the appellant has supplied labour. 3. The ld. AR Ms. T. Usha Devi supported the findings in the impugned order. She argued that the appellant along with workers had carried out works within the premises of M/s. Caltex Gas India (P) Ltd. and that would show that the appellant has supplied labourer to M/s. Caltex Gas India (P) Ltd. Hence the demand raised under the category of manpower recruitment and supply service is legal an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manner in which is defective. An earlier lead time is acceptable unless otherwise specified in a work order. 3.3.1 CALTEX shall normally pay SUPLIER each undisputed invoice as per the terms specific to the work order released by CALTEX from time to time and mutually agreed upon. 6. From the above, it can be seen that the work is done as per the work orders issued by M/s. Caltex Gas India (P) Ltd. So also the payment is made in respect of each work order realized by M/s. Caltex Gas India (P) Ltd. from time to time. There is no whisper in the agreement that the payment has to be based on the number of persons or the man hours engaged for doing the work. The payment is on the basis of the quantity or the work executed by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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