2016 (1) TMI 621

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.... Per: M.V. Ravindran This appeal is directed against order Order-in-Appeal No. PIII/RS/342/2011 dated 30/1/2011. 2. Heard both sides and perused the records. 3. The appellant herein is a Hamali contractor and is engaged in undertaking hamali work at sugar warehouse for the sugar factory. Revenue authorities were of the view that the amount received by the appellant during the period 2007....

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....ching of sugar bags after transferring the sugar from torn bags of sugar. We also considered the Ledger account maintained and produced by the appellant. We find that the sips are shown as an amount received towards the lump sum value of the work completed. In our considered view the activity undertaken by the appellant will not fall under the category of manpower recruitment or supply agency. Our....

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....deration of the above reproduced facts from the entire case papers, we find that the contract which has been given to the appellants is for the execution of the work of loading, unloading, bagging, stacking, destacking, etc. In the entire records, we find that there is no whisper of supply of manpower to the said M/s. Aspin Wall & Co. or to the CWC or any other recipient of the services in both th....

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....uitment or supply service' and hence the impugned service tax demands are not sustainable in law. Similarly in the case of other jobs undertaken such as handling of sugarcane or sugar or cleaning or removal of boiler ash, stitching of sugar bags, etc., undertaken by the appellants, these activities also do not come within the purview of 'Manpower Recruitment or Supply Agency service' a....