2014 (8) TMI 984

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....i they are required to maintain a medical centre which according to them is the requirement of Rajasthan Factories Rule 1951, Rule 65T of which provides that in respect of any factory carrying on hazardous process or dangerous operations and employing more than 500 workers, shall provide and maintain in good order an occupational health centre with services and facilities as laid down in this Rule. The cement industry is listed as hazardous industry in 1st Schedule to the Factories Act, 1948. Accordingly for maintaining the occupational health centre, the appellant had sourced the trained persons from manpower supply agents for deployment at their Sirohi factory. In respect of their project office at Udaipur and corporate office at Mumbai, ....

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....ents, that since maintenance of occupational health centre/medical centre at the factory manned by trained personnel is the requirement of Rajasthan Factories Rule, the services of receiving trained personnel for manning the health centre through manpower supply agents has to be treated as service in or in relation to the manufacture of the final product, as without maintenance of the health centre, the appellant would not be allowed to carry on their manufacturing activity, that as regards the manpower supply service in respect of Udaipur office and corporate office at Mumbai, as held by Assistant Commissioner in his order dated 3-1-2008 for the previous period, the service received is in relation to business of the assessee and eligible f....