2008 (1) TMI 69

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....activity of supply of manpower under the category of "Cargo Handling Services" for the previous period. The appellants contended that they were only supplying manpower and they did not have any control over loading machines where cement bags were packed and loaded. However, their plea was rejected and the Commissioner did not accept the rulings rendered by the Tribunal in the case of J & J Enterprises Vs. CCE, Raipur - 2006 (3) STR 655(Tri.-Del.).=2005(186) E.L.T.189 Hence, this appeal. 2. We have heard both sides in the matter. 3. The learned Counsel submits that in an identical situation with similar type of contract, this bench, in the case of K.K. Appachan V. CCE, Palakkad - 2007 (7) STR 230(Tri.-Bang.) took the view that mere sup....

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....s. The Commissioner (Appeals) has not accepted the contention of the appellants on the ground that as per the contract, amounts are paid to the appellants on the basis of the number of cement bags loaded and not on the basis of the man power supply. After going through the decision cited by the learned Advocate, I find that the situation in the present appeal is identical to the one decided by Northern Bench of the Tribunal and relied on by the appellants. The Revenue has not disputed the fact that the appellants supplies labourers to M/s. MCL. The appellant is in possession of licence from the Labour Department. In the course of hearing, the learned Advocate for the appellant stated that the appellant has already paid the service tax under....