2018 (8) TMI 1015

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.... Assistant Commissioner for the Respondent ORDER Per: Ramesh Nair The brief facts of the case are that, the appellant entered into an agreement with M/s. Molex Mafatlal Micron Pvt. Limited to manufacture electronic connectors and cable harness on job work basis. As per the agreement, M/s. Molex Mafatlal Micron Pvt. Limited would provide raw materials to the appellant and the the job work ....

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....rk. He referred to the agreement wherein he pointed out that the agreement is for the job work and not for supply of manpower. In support of his case, he placed reliance on the following judgments:- (a) Rameshchandra C. Patel vs. CST, Ahmd. - 2012 (25) STR 471 (Tri. Ahmd.) (b) Shivnarayan Bansal vs. CCE, Indore - 2013 (31) STR 747 (Tri. Del.) (c) K. Damodara Reddy vs. CCE, Tirupathi - 201....

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.... is binding to provide the manpower, therefore the activity of the appellant is clearly falling under Manpower Recruitment or Supply Agency Service. 4. We have carefully considered the submissions made by both the sides and perused the record. We find that, though there are clauses in the agreement which binds the appellant regarding various compliances related their employees but the employees....