2018 (4) TMI 1097

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.... For the Appellant : Shri Arul C. Durairaj, Supdt. For the Respondent :  Shri S. Venkatachalam, Adv. ORDER Per Archana Wadhwa: Both these appeals by Revenue are on similar dispute with reference to service tax liability of the respondents under "Man-power Recruitment and Supply Agency Service". Based on audit of the accounts of M/s. Kilburn Chemicals Ltd., Tuticorin, the Revenue entertai....

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....ly". 2.  We have heard both sides and perused the appeal records. 3.  We also note that the assessee-respondents have filed cross objection against the appeal by the Revenue. It was contended by the respondent that though Commissioner (Appeals) allowed their appeal, all the grounds taken by them have not been discussed and according to them these grounds also will support the final fin....

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....it is relevant to note that who is having control of deployed workers would have brought out clarity to the dispute. In case of man-power supply, the recipient of service will have control of the functions and duties of the supplied labour, If it is 'job-related work' or 'lump sum work' then the person executing the work will naturally have control of labour during the job. The rec....