TaxTMI 
TaxTMI 
2016 (10) TMI 1234
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....ses of M/s. Jayashree Die Casting Pvt. Ltd. for conversion of aluminium ingots to aluminium castings and charged the said M/s. Jayashree Die Casting Pvt. Ltd. labour charges/job work charges. Lower authorities were of the view that appellant had rendered the services under "Manpower Recruitment and Supply Agency services" and hence the consideration received by them are taxable. Show cause notice was issued demanding the tax liability with interest and also for imposition of penalties. Appellant contested the issue on merits as well as on limitation; discharged the tax liability during the investigation and appeared for the personal hearing granted by the adjudicating authority. The adjudicating authority after following due process of law,....
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....ar issue came up in that case also and it was held that services rendered for manufacturing activity and consideration received based upon output per piece by engaging own labour will not amount to rendering of services under Manpower Recruitment or Supply Agency services. 4. Ld. Departmental Representative on the other hand, would submit that the adjudicating authority has come to a conclusion that the manpower which are deployed in the factory premises of M/s. Jayashree Die Casting Pvt. Ltd. were under the control of said M/S. Jayashree Die Casting Pvt. Ltd., hence the work undertaken by the manpower was directly controlled by somebody else other than the appellant which would indicate that functioning of appellant is nothing but supply ....
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....ndicated. In the entire records, we have not been able to find any document which indicates that the appellant had been in the business of supply of Manpower Recruitment or Supply Agency services to M/s. Jayashree Die Casting Pvt. Ltd. 7. Yet another point was raised by the Departmental Representative that appellant had not produced the invoices before the lower authorities. We find that the reply to show cause notice specifically takes this point in para 4 wherein it is clearly says, 'for ready reference copies of purchase order and bills raised are enclosed herewith.' On the face of such factual matrix wherein the appellant has charged M/s. Jayashree Die Casting Pvt. Ltd. based upon output of the aluminium articles, we find that ....
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.... of labourers, payment is made on the basis of quantum of production carried out by the job worker, therefore they are not providing man power. They are only carrying out job work for their the client. The activity of Service is amount to manufacture which is excluded from the provisions of Service Tax under the head of 'Business Auxiliary Services' on behalf of the client. She also submits that in any case the job work on the material supplied by the client is exempted service by virtue of Notification No. 8/2005-S.T., dated 1-3-2005. In support of her submission, she placed reliance on the judgments in case of Hemant V. Deshmukh v. Commissioner of C. Ex., Goa [(2014 (35) S.T.R. 602 (Tri.-Mumbai)]. 4. On the other hand, Shri S.I. ....