2021 (12) TMI 4

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....upply of Manpower and Recruitment Service or Job work manufacturing. 2. Shri Vipul Khandhar, Learned Chartered Accountant appearing on behalf of the appellant submits that the appellants have not provided the service of Manpower Recruitment whereas they have undertaken the manufacture of excisable goods in the factory of the service recipient. Therefore, the activity is of manufacture on a Job worker basis and not Supply of Manpower. On query, he further submits that all the obligation as regard manpower is upon the appellants and the service recipient i.e. M/S NKPL has nothing to do with the payment to manpower such as Salary, Wages, PF etc. Accordingly, the activity is not falling under Manpower Recruitment Service but under the Job Wo....

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....ices to the same service recipient , this tribunal has considered the matter in the case of Ramesh Chandra C. Patel wherein the tribunal has passed the following order: " Appellant is a labour contractor and was doing conversion of tin plate to containers or granules to jars/pet bottles in the factory premises of M/s. N.K. Proteins Ltd. (NKPL). The machinery, space and all other facilities were provided by NKPL. The appellant was required to take the required labour to the factory of NKPL and was required to undertake the conversion of tin plate to containers or granules to jars/pet bottles depending upon the requirement of NKPL. According to the agreement between NKPL and the agreement, the appellant was to pay specific amounts de....

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....ment is justified in demanding the service tax with interest and imposing penalty. 3. I have considered the submissions made by both the sides. Before I proceed further, it would be appropriate to have a look at the definition of manpower recruitment or supply service. According to Section 105(k) of Finance Act, 1994, manpower recruitment or supply agency service is a taxable service provided by a manpower recruitment or supply agency to any person in relation to the recruitment or supply of manpower, temporarily or otherwise in any manner, Manpower recruitment or supply agency means any person engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise to ....