TMI Blog2019 (6) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to merely supply manpower or make such manpower available to M/s ONGC, but were required to carry out the task outlined in the agreement. The activity carried out by the appellants cannot fall within the category of Manpower Recruitment or Supply Agency Service - appeal allowed - decided in favor of appellant. - S.T.Appeal Nos.29/08 & 82/08 - FO/75209-75210/2019 - Dated:- 22-1-2019 - Shri P.K. Choudhary, Member (Judicial) And Shri V. Padmanabhan, Member (Technical) For the Appellant : Shri Ravi Raghavan, Adv. Ms.S.Mundhra, C.A., And Md.Ejag Khan, Adv. For the Revenue : Shri A. Roy, Supdt. Shri S.S.Chattopadhyay, Supdt. (A.R.) ORDER PER BENCH : The present two appeals have been filed against the Order-in- Original/ST/Shillong No.02/2007 dated 29.10.2007 and Order-in- Original/ST/Shillong No.01/2008 dated 13.02.2008. Since the issue involved is identical, both the appeals are taken up for decision through this common order. 2.1 Brief facts of the case are that M/s Assam Petroleum Ltd. (APL) entered into certain agreements with M/s ONGC as well as M/s Oil India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is argued that for the period prior to 16.06.2005 as well as for the subsequent period, the activities will not be covered by the definition of Manpower Recruitment or Supply Agency Service. (ii) In respect of FCSP, it is submitted that the activity included operations as well as maintenance of drilling rigs. The ld.Advocate took us through the various terms of the contract and submitted that the appellant was required to carry out the operation and maintenance of the rigs with the help of necessary manpower to be mobilized by them. Consideration is paid for carrying out the above activity and not for supply of manpower. Further, it was submitted that the manpower deployed for carrying out said operation, remains in the employment of the service provider and under their control at every stage of the activity. As such, it is submitted that the activity cannot be covered by the definition of Manpower Recruitment or Supply Agency Service. (iii) In respect of APL, it is submitted that the service provider was required to carry out the maintenance and repair of drilling rigs and performed all the activities connected with the workover operation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis of manpower supplied but on the basis of completion of work involved and is paid as lumsum per day of operation per rig. 8. The definition of Manpower Recruitment or Supply Agency Service, has undergone change during the disputed period. Up to 16.06.2005, the said service was defined as under : Manpower recruitment agency means any commercial concern engaged in providing any service, directly or indirectly, in any manner for recruitment of manpower, to a client . With effect from 16.06.2005, the definition is as under : Manpower recruitment or supply agency means any commercial concern engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to a client . 9. As observed earlier, the terms of contract indicate that the appellants were not required to merely supply manpower or make such manpower available to M/s ONGC, but were required to carry out the task outlined in the agreement. We find that similar issue arose in the case of M/s Cauvery Enterprises (supra), wherein the Chennai Bench of the Tribunal had occ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Enterprises - 2017 (3) TMI 786 CESTAT Mumbai has held as under : 5.1 From a perusal of the contracts, two dated 06.08.2005 and one dated 24.08.2005, we find that the works contracted by BHEL to the appellant were Material Handling Contract and Mobile Crane Contract . Perusal of the work schedule rates and approximate quantum of work to be handled given in the annexures to the contract indicates that the rates are per M.T or per Sq. mtr. etc., but not on per man power supplied basis. In our view, therefore, the work contracted by BHEL to the appellant will not have essential characteristics of man power supply service. 5.2 True, the appellants supplied labourers to actualise the contracted work. However such man power is not at the disposal or effective control of the service recipient during the period of contract, but such control is still with the appellants themselves. The nature of services provided cannot then be brought within the fold of Man Power Supply Service. This is the very clarification given by the CBEC in their circular dt. 15.12.2015, relied upon by Ld. Consultant. 5.3 Although Ld. A.R has arg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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