2018 (4) TMI 834

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....dent: Mr. A. K. Singh, D.R. PER: S.K. MOHANTY This appeal is directed against the impugned order dated 03 /15 .10.2012 passed by the Commissioner (Appeals), Customs and Central Excise, Jaipur. 2. In this case, the activities undertaken by the appellant pursuant to the agreement entered with Ajmer District Milk Production Co - operative Limited, Ajmer, relate to washing of cars/crates, sorting....

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.... 4. We have gone through the work order issued by Ajmer District Milk Production Co-operative Limited, Ajmer to the appellant. The scope of work described in the said work order relates to washing of cans/ crate s and packing of milk. Since there is no specific mention about deployment of labour / work force, the services provided by the appellant should not fall under the taxable category of manp....