2021 (9) TMI 181

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....ervice tax under the category of 'Manpower Supply Service' provided to M/s. Tractors and Farm Equipments Ltd. (TAFE) as per the agreement entered into by them with TAFE. After due process of law, the original authority confirmed the demand along with interest and imposed penalty. Aggrieved by such order, the appellants filed appeal before Commissioner (Appeals) who upheld the same Hence these appeals before the Tribunal. 3. At the time of hearing, the ld. Counsel Shri N. Viswanathan submitted that Show Cause Notice is issued invoking extended period. In Appeal No. ST/40328/2017, the Show Cause Notice dated 20.10.2014 is issued for the period April 2009 to March 2013. In Appeal No. ST/41096/2019, the Show Cause Notice dated 7.12.2016 is i....

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....re reproduced as under : "1. The Contractor agrees to execute, fulfil and discharge the work and obligations hereinafter provided in the manner herein after agreed to the entire satisfaction of the management of the Company. 2. The Contractor will execute and efficiently handle the work entrusted to him in accordance with the specification as having been correctly executed and efficiently handed until it is approved by the Company. 3. In case the jobs entrusted / assigned to the Contractor are not satisfactory or not in accordance with the specifications or samples given by the Company, the Contractor shall be liable to change the same and in default whereof the Contractor shall compensate to the Company or the cu....

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....ause he has engaged other workers in executing the work, it cannot be said that he is the supplier of man power. In clause 11 of the agreement, it is stated that the company will have privity of contract with the contractor only and will give instructions only to the appellant/contractor and has nothing to do with the conditions of employment of the workers who work with appellant. Reliance placed by the department in clause 14, in our view, is misconceived. It can be seen that while the workers are engaged to work within the manufacturing activity premises they have to abide by certain labour legislations. Merely taking such licence or abiding by such labour law, it cannot be said that the contract for executing works within the manufactur....