Fabrication and engineering work was not conclusively manpower supply; the matter was remanded for fresh classification review.

A contract for fabrication and allied engineering work, including welding, hydro testing and vacuum testing, was treated as an engagement to execute specified jobs rather than to supply manpower on a wage or headcount basis. Because the recipient was concerned with completion of the assigned work and not deployment of labour as such, the activity was not conclusively classifiable as manpower recruitment and supply agency service. The record did not permit a final appellate determination, so the impugned orders were set aside and the matter was remanded to the Commissioner (Appeals) for fresh consideration.

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Issues: Whether the activity of undertaking fabrication and allied engineering work under the contract was liable to be classified as manpower recruitment and supply agency service, and whether the matter required reconsideration.

Analysis: The contract and invoices showed that the appellant was engaged to execute specified fabrication and engineering jobs, including welding, hydro testing and vacuum testing, rather than to supply manpower on the basis of wages or number of workers deployed. The recipient was concerned with completion of the assigned work and not with engagement of manpower as such. The issue was treated as involving both law and facts, and the record did not justify a final determination at the appellate stage.

Conclusion: The activity was not conclusively held to be manpower recruitment and supply agency service, and the matters were remanded to the Commissioner (Appeals) for fresh consideration.

Final Conclusion: The impugned orders were set aside and the appeals succeeded to the extent of remand for fresh adjudication.

Ratio Decidendi: A contract for execution of a specific job or engineering work, where the recipient is concerned with completion of the work and not supply of manpower, does not fall within manpower recruitment and supply agency service.

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