2011 (11) TMI 415

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.... AR, for the Respondent. [Order]. - Appellant is a labour contractor and was doing conversion of tin plate to containers or granules to jars/pet bottles in the factory premises of M/s. N.K. Proteins Ltd. (NKPL). The machinery, space and all other facilities were provided by NKPL. The appellant was required to take the required labour to the factory of NKPL and was required to undertake the c....

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.... and there was no question of any labour supply or manpower supply or manpower recruitment agency. Nowhere in the agreement there is any mention with regard to manpower supply or recruitment and the agreement specifically talks about the products to be manufactured and payments to be made. He also submits that appellant is also registered with the labour department as a contract manufacturer and n....

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....o Section 105(k) of Finance Act, 1994, manpower recruitment or supply agency service is a taxable service provided by a manpower recruitment or supply agency to any person in relation to the recruitment or supply of manpower, temporarily or otherwise in any manner, Manpower recruitment or supply agency means any person engaged in providing any service, directly or indirectly, in any manner for rec....

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....or labour to be used or the manner in which they have to be used or the quantum of payment to be made to them etc. The department has totally failed to show in which manner the service provided by the appellant can be categorized under manpower recruitment or supply. In the Order-in-Original, the adjudicating authority proceeded on the ground that there was no challenge to the liability of tax at ....