TMI Blog2023 (12) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of 'per trip' and not on the basis of 'number of manpower' deployed. Thus, the service rendered by the Appellant cannot be categorized as 'Manpower Recruitment Service'. The services of Loading of Scrap into Trucks for onward transportation rendered by the Appellant to their client are not liable to service tax under the category of 'Manpower Recruitment Service' - the demand confirmed in the impugned order is not sustainable. Since, the demand itself is not sustainable, the question of demanding interest and imposing penalty does not arise. Appeal allowed. - HON BLE SHRI R. MURALIDHAR, MEMBER (JUDICIAL) And HON BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) Shri S.B.Sharma, Advocate for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s confirmed by the adjudicating authority vide OIO dated 19.10.2010. On appeal, the demands confirmed in the OIO has been upheld in the impugned order by the Ld. Commissioner (Appeals). Aggrieved against the impugned order, the Appellant has filed this appeal. 3. The Appellant submits that in the instant case they were never obliged to supply labour or manpower. they were only required to perform a specific job of loading . Further, they were paid against the loading of truck which is at the rate of 'per trip' and not on the basis of 'number of manpower' deployed. 4. In support of their contention they relied on the following case laws:- (i) Hemant V Deshmukh Vs CCE [2014 (35) STR 602 (Tri.- Mum.)] (ii) Divy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egory of 'Manpower Recruitment Service' is not sustainable. 6. The Ld. D.R. reiterated the findings in the impugned order. 7. Heard both sides and perused the appeal documents. 8. We observe that the issue to be decided in this appeal is whether the services of Loading of Scrap into Trucks for onward transportation rendered by the Appellant to their client are liable to service tax under the category of 'Manpower Recruitment Service' or not. We find that the Appellant has collected the charges @ Rs. 429/- per trip. The loading was done by engaging Crane and helpers/operator. The Appellant was never obliged to supply labour or manpower. They were only required to perform a specific job of loading . Further, they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Central Excise, Mangalore, reported in 2010(19) STR 370 (Tri - Bang), it has been held as under: 10. On perusal of the records and the submissions of learned SDR on the Master Circular dated 23-8-2007, we find that the issue raised at clause 010.02 is as under : Business or industrial organizations engage services of manpower recruitment or supply agencies for temporary supply of manpower which is engaged for a specified period or for completion of particular projects or tasks. Whether Service tax is liable on such services under manpower recruitment or supply agency s services In the case of supply of manpower individuals are contractually employed by the manpower recruitment or su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance placed by the learned SDR and the learned Commissioner on the circular will not carry the case of the Revenue any further. 11. in the case of Anmol Biscuits Ltd. Vs Commissioner of Service Tax, Kolkata, reported in 2022(62)GSTL 171 (Tri - Kol), it has been held as under: 12. We also find that the C.B.I. C. Circular No. 190/9/2015-Service Tax, dated 15-12-2015 has also explained the conditions when one service can be interpreted as manpower supply or job work. In the given case since the contractors are being paid on the basis of quantity packed and not on the basis of number of persons deployed, the same cannot partake the nature of Manpower Supply Service . 13. Reliance is also placed on the Tribunal s decision in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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