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of <h1>Appellate Tribunal rules loading/unloading as works contract, not just manpower supply.</h1> <h3>Santosh P. Deshmukh Versus Commissioner of Central Excise, Nagpur</h3> The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, holding that the activity of loading and unloading goods constituted a works ... Classification of services - activity carried out for loading and unloading at a particular place - whether classified as supply of manpower and recruitment service or works contract service? - Held that: - terms of the contract does not have character of mere supply of manpower or recruitment thereof - adjudication fails to sustain - appeal allowed. The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, stating that the activity of loading and unloading goods was a works contract, not just supply of manpower. The appeal was allowed on this basis.
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