2019 (2) TMI 1179

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.... M/s. Caltex Gas India (P) Ltd., Madurai, M/s.SPIC, Tuticorin, M/s. TAC Ltd., Tuticorin and M/s. Venus Home Appliances Pvt. Ltd. They did not discharge service tax on the supply of labour to M/s. Caltex Gas India (P) Ltd. They have discharged service tax on the supply of labour to SPIC, Tac Ltd. and Venus Home Appliances Pvt. Ltd. Show cause notice was issued proposing to demand service tax of Rs. 81,608/- payable on the charges received in relation to the supply of labour to M/s. Caltex Gas India (P) Ltd. under the category of Manpower Recruitment of Supply Service. After due process of law, the original authority confirmed the demand, interest and also imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal....

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....he appellant would fall under the category of Manpower Recruitment or Supply Service. On perusal of the master agreement entered into by the appellant with M/s. Caltex Gas India (P) Ltd., we find that the following clauses are relevant and therefore are extracted as under:- "2.1.2 It is the intention of the parties that this agreement applies to the furnishing of all services by SUPLIER or its distributors to CALTEX for mutually beneficially relationship. Nothing herein shall obligate CALTEX to order any Services from SUPPLIER. There are no minimum or maximum volume obligations or exclusivity obligations under this Agreement. CALTEX accepts no responsibility for items stocked by SUPPLIER. 2.1.3 Provision of Services in the....