AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2017 (7) TMI 762
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....at the service provided by the appellant to Kalyani is of Manpower Recruitment or Supply Agency service, which is liable for service tax accordingly, the demand of service tax was issued which was culminated into adjudication order and the same was upheld by the Commissioner (Appeals) by rejecting the appeal of the appellant, therefore, the appellants are before us. 2. Shri M.P. Joshi, Ld. Counsel appearing on behalf of the appellant submits that as per the contract entered into between the appellant and the service recipient Kalyani, the service provided is in the nature of processing or producing in the premises of the recipient of the service. The job is on per piece of the goods irrespective of how much labour is deputed for carrying o....
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....ement the nature of work is production ancillary associates i.e. it is a supply of labour. In the letter head of the appellant, the status of the appellant was shown as labour supply and security supply. No invoice or bills were submitted to the lower authorities to ascertain the nature of work performance for which charges received. The Order-in-Appeal records that the appellants have not been supplied raw material or semi finished goods. She further submits that merely because consideration towards the service in piece rate basis that alone will not be a determinative basis of classification. Since the entire transaction is of only labour supply by the appellant the service is rightly classifiable under Manpower Recruitment or Supply Agen....
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....ractor") of the other part. WHERE AS the company required a contractor for carrying out the work in the premises of the company, which is listed in Annexure "A". AND WHEREAS the company accepted the offer of the contractor and in pursuance of the discussions, trial operations were carried out between the period 1st April 2007 to 31st March 2008. AND WHEREAS after discussions and trial operations the company and the contractor agreed to enter into a contract on the same terms and conditions mentioned hereinafter. NOW THESE PRESENT WITNESSETH AND IT IS HEREBY AGREED BY AND BETWEEN THE PARTIES HERETO AS FOLLOWS :- 1] NATURE AND SCOPE OF WORK: a] The contractor shall perform the work listed in the Annexure "A" which is part of this ....
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....s specified hereinabove are agreed inclusive of all costs, charges, expenses, wages to workmen and any other expenses that may be incurred by the contractor and the contractor shall not be entitled to make any other demands monitory or otherwise whatsoever from the company during the term of agreement. 3] CONTRACTOR'S RESPONSIBILITY : a] For performing the above said work the contractor should arrange to sufficient workforce to carry out the task as per requirement time to time. b] The contractor shall employ sufficiently experienced person to undertake the supervision of work being carried out by the per piece basis. c] The quality and quantity of work at all stages should be as per the standard laid down in Annexure "A". d]....
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....f engaged by Party No. 2 shall conduct themselves properly while on the premises of the party NO.1 and shall maintain absolute discipline during working hours and Party No. 2 shall ensure that the labour employed by him shall maintain discipline and proper conduct during working hours on the premises of Party No. 1. Party NO.2 shall take such necessary steps to deal with any person employed by him not complying with the terms mentioned in (h) above. He shall also see that recurrence in misconduct or misbehavior of the contract labour is not repeated on the premises of part No. 1. i] In the event of contractor is provided or use material and tools belonging to the company, contractor undertakes to return the same in good condition, failing....