2017 (9) TMI 1378

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....vices as housekeeping and utility services & (ii) administrative services. The period of dispute is 15th June, 2005 to September, 2006. 3. Briefly stated the facts of the case are that show-cause notices were issued to the appellant alleging that the appellant provided manpower like drivers, khalasis, Supervisors, Storekeeper, Peons etc. to their clients, M/s Delhi Public School, Patna and M/s Takshila Educational Society, Patna, as per the contract, which would fall within the category of "Manpower Supply/Recruitment Agency Service". It was found that the appellant was registered with the Service Tax Authorities under the category of "Maintenance and Repair Service". The Adjudicating Authority confirmed the demand of service tax of Rs. 6,....

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....tors under the Contract Labour (Regulation and Abolition) Act, 1970. We pay our employees wages, Gratuity, Provident Fund, ESI, Bonus etc. They work under our exclusive supervision and control at all points of time. We employ Supervisors who oversee and Supervise the work performed by our employees at our clients place. 3. Under a written agreement with M/s Delhi Public School, Patna, we are deploying our employees to (a) dust and clean the classrooms, toilets, verandahs, halls, premises, (b) nurses to attend to children who fall sick in the campus (c) Gatekeepers to strictly maintain entry of persons and unauthorized departure of students, (d) Mails to look after the lawns and flower beds, (e) Drivers to drive the private cars owned by th....