TMI Blog2023 (10) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... led in the given set of the discussed circumstances. It is observed that both the service providers have nowhere mentioned to have been registered as Manpower Supply Services. Their invoices also identify them as an agencies involved in Housekeeping and Cleaning services. The invoices were also for provision of Housekeeping Services. It is clear from the contract and invoices that activities in question fall within the scope of cleaning activities as defined under Section 65(24b) of the Finance Act. It has been held in PANKAJ KUMAR VERSUS C.C.E. S.T. -RAIPUR CENTRAL EXCISE, CHHATTISGARH [ 2014 (12) TMI 1420 - CESTAT NEW DELHI] that since the contractual production charges has been paid to the contractor on per metric tone basis, the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oviding the service, the person who is notified will have to pay the service tax. Notification No. 30/2012-ST dated 20.06.2012 was issued under Section 68(2) notifying, inter alia, supply of manpower for any purpose shifting the onus of paying service tax to the service recipient under Reverse Charge Mechanism (RCM). Till 31.03.2015, the recipient s liability was to the extent of 75% of the tax payable, however w.e.f. 01.04.2015, 100% of the service tax has to be paid by the recipient of manpower supply. Since appellant, the service recipient, had not discharged its liability, the Show Cause Notice No. 290 dated 13.01.2027 was served upon the appellant proposing the recovery of service tax of Rs.2,21,951/- as calculated in accordance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be demanded where the payment has been made on job work basis and where the labourers are under the control and supervision of the service provider. Rule 2(1)(g) reads as follows: supply of manpower means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control. With these submissions, the order confirming the demand holding the service received to be a Manpower Supply Service are alleged to be wrong. Accordingly, order is prayed to be set aside and appeal is prayed to be allowed. Learned counsel has relied upon the following decisions: ( i) Pankaj Kumar Vs. CCE ST, Raipur, Final order No. 54789/2014 dated 04.12.2014. (ii) Shivshakti Enterprises Vs. CCE report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly been confirmed for the impugned demand. Appeal is accordingly prayed to be dismissed. 5. Having heard the rival contentions and perusing the records, we observe and hold as follows: 6. We observe the following question to be of moot adjudication. Whether the services received by the appellant are the services in the nature of Cleaning Services or in the nature of Manpower Supply Services? For this purpose, definition of both the services is important. (i) Section 65 (24b) of Finance Act, 1994 defined Cleaning Services as follows: cleaning activity means cleaning, including specialised cleaning services such as disinfecting, exterminating or sterilising of objects or premises, of (i) commercial or industria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier provides manpower which is at the disposal and temporarily under effective control of the service recipient during the period of contract. Service provider's accountability is only to the extent and quality of manpower. Deployment of manpower normally rests with the service recipient. The value of service has a direct correlation to manpower deployed, i.e., manpower deployed multiplied by the rate. In other words, manpower supplier will charge for supply of manpower even if manpower remains idle. 8. From the above provisions it becomes abundantly clear that Cleaning Service is a specifically defined and distinct service from the Manpower Supply Service. For any person to provide a Manpower Supply, the following things have to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agreed to be within the purview of the service provider only. 10. We also observe from the invoices of both the companies that they charged not only for service of cleaning but also for housekeeping tools, equipments, chemicals and consumables. From such contracts, we hold that none of the above observed requirements of Manpower Supply Service stands fulfilled in the given set of the discussed circumstances. We also observe that both the service providers have nowhere mentioned to have been registered as Manpower Supply Services. Their invoices also identify them as an agencies involved in Housekeeping and Cleaning services. The invoices were also for provision of Housekeeping Services. It is clear from the contract and invoices that ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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