2018 (12) TMI 1184

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....ber (Technical) Shri S. Kannappan, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per Bench The appellants were issued show cause notices alleging that they are providing manpower supply to M/s. Narasus Coffee Company for the work of grinding roasted coffee beans, blending coffee powder with chicory and packing of coffee powder. They had not dischar....

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....packing. The charges were based on per kilogram of the goods and the charges were not on the basis of the manpower or on hourly basis. Thus the allegation that appellant supplied manpower to Narasus Coffee Company is factually wrong. It is also submitted by him that the appellants are proprietors and will not fit into the category of manpower recruitment or supply agency service. He relied upon th....

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....ower recruitment or supply agency. It is seen from the invoices as well as from the records that the appellant was receiving charges on the basis of kilogram of coffee powder which is subjected to various activities of grinding, mixing, blending etc. The payment is not in respect of number of persons engaged or work done on daily basis or hourly basis. It can be seen from the invoices that amounts....