TMI Blog2023 (4) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... is. Unless the contract is for supply of manpower, the charge of provision of service under manpower recruitment and supply service cannot be made. A perusal of the bills and the contract submitted by the appellant does not make it clear how the bills have been raised. The bills as well as contract are in Gujarati language. The contract does not contain any per piece rate chart. Matter remanded back to the original adjudicating authority. The adjudicating authority can examine how the bills have been raised - appeals are allowed by way of remand to the original adjudicating authority. - Service Tax Appeal No. 11417 of 2013-DB - Final Order No. A/ 10950-10953 /2023 - Dated:- 26-4-2023 - Service Tax Appeal No. 11418 of 2013 (CHANGEL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .1 The appellant has relied on the following case law: Shri Samarth Shetu Audyogik oos Todani Vahtook Society 2014 (36) STR 123 (Tri. Mum) CC vs Shri Samarth Sevabhavi Trust 2016 (41) STR 806 (Bom.) Talala Taluka Sahakari Khand Udyog Mandali Limited Final Order No. 11858-11862 of 2022 dated 06.12.2022. 3. Learned Authorized Representative relied on the impugned order. He argued that all the jobs undertaken by the appellant are in the nature of manpower supply. He argued that even if the jobs are done at per piece basis, still the nature of service is Man Power Supply Service and therefore, the appellants are liable for service tax under the category of Manpower Recruitment and Supply Service . 4. We have considered r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract shall remain from 01.02.2003 to 31.03.2004. 7. That Contractor shall not be considered as employee of Company. 8. That on any loss to Goods / Building etc. by the Contractor or his Employee, the contractor shall remain responsible for payment of such loss. 9. That Contractor for the allocated work, whatsoever employee hired, the name and other details of the employee shall be intimated to company in written form. Any changes in employee shall also be intimated to company in written form on the very same day. 10. The responsibility and legal liability in respect of all employees hired by the Contractor shall be of Contractor. That the responsibility for completion of specified work from the hired employee sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om.) Talala Taluka Sahakari Khand Udyog Mandali Limited Final Order No. 11858-11862 of 2022. 6. In the case of Shri Samarth Sevabhavi Trust (supra) Hon ble High Court of Bombay has observed as follows: 5. The question between the parties is whether the services would fall within the definition of Manpower Recruitment or Supply Agency Services . The definition of this term is mentioned in clause (105) (k) r.w. Section 65(68) of the Finance Act, 1994, which read as under : *(105)(k) Taxable service means any service provided or to be provided to any person, by a manpower recruitment or supply agency in relation to the recruitment or supply of manpower, temporarily or otherwise, in any manner 65(68) manpower recruitment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Punjab reported in 2008 (10) STR. 545 (S.C.). Paragraph No. 8 of the said judgment can be relied upon to drag the point at home, which reads as under :- 8. There cannot be any doubt whatsoever that a document has to be read as a whole. The purport and object with which the parties thereto entered into a contract ought to be ascertained only from the terms and conditions thereof. Neither the nomenclature of the document nor any particular activity undertaken by the parties to the contract would be decisive. 9. In view of the above, it is clear that no manpower has been supplied by the respondents to the sugar factory to constitute supply of manpower. This Court had an occasion to deal with the similar issue, as is invol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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