TMI Blog2022 (9) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... y and carried out various manufacturing activities. The present appellant was assigned job work related to manufacturing on the basis of charges which is per piece basis and the item being manufactured by the appellant. As per terms and conditions of the agreement, the service recipient will provide all the facilities such as machines, tools, place etc. - whenever there is work, the charges will be paid by the service recipient to the appellant as per the rates decided i.e. per piece basis. Responsibility and control - HELD THAT:- The entire control of workers deputed by the appellant for the job work is with the appellant only and the service recipient has no obligation as regards the number of workers, man-hour etc. for the job assig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... job work service. The appellant have undertaken the job work in the factory premises of the service recipient. He further submits that the appellant was assigned engineering works as per drawings on the machines, tool provided by the contractors. The charges for the job work is also on per piece of the product manufactured by the appellant. On the basis of this condition, as per the nature of work, the service does not fall under the category of Manpower Recruitment or Supply Agency Service. He submits that entire responsibility of the appointed workers on the assigned work is of the appellant. Therefore, the appellant have undertaken only the job work of manufacture and the service recipient has no responsibility of the workers deputed for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facilities such as machines, tools, place etc. The appellant has only to undertake work done their skilled, semi-skilled, non-skilled workers as per drawing by appointing workers/contractor. It is also one of the conditions that the appellant is under obligation to pay minimum wages to its workers even though there is no work. However, whenever there is work, the charges will be paid by the service recipient to the appellant as per the rates decided i.e. per piece basis. 5. As regards the responsibility and control, it is the appellant who has to bear all the responsibility of appointed workers according to the labour laws. With the aforesaid terms and conditions, it is clear that the appellant is carrying out the job work relating to m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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