The appeal pertained to the classification of services provided ...

Contract for Fire Services Not Classified as Manpower Supply; Appeal Succeeds in Overturning Previous Order.

September 14, 2024

Case Laws     Service Tax     AT

The appeal pertained to the classification of services provided by the appellant as Manpower Recruitment or Supply Agency Service. The appellant was engaged by M/s. Chambal Fertilizers and Chemicals Limited under an annual contract to assist in firefighting, handle emergencies arising due to fire incidents, and maintain fire safety equipment in working condition. The appellant received a monthly payment of Rs. 1,63,000/- and was responsible for making statutory payments like PF and ESI for its employees. The Tribunal held that the appellant's activity did not fall under the category of Manpower Recruitment or Supply Agency Service as the contract was specifically for firefighting, emergency handling, and equipment maintenance, and not for providing manpower. Consequently, the impugned order was set aside, and the appeal was allowed.

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