TaxTMI 
TaxTMI 
2023 (3) TMI 539
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....facturer registered under Central Excise for manufacturing railway sleeper falling under chapter heading 68109990 of the Schedule to the Central Excise Tariff Act, 1985. The appellant is also registered with service tax under the category of Goods Transport Agency. 3. An enquiry was launched by the Superintendent of Central Excise, Mandsaur, seeking details of payment of service tax under reverse charge on specified services as per notification number 30/2012- ST dated 20.06.2012 for the services received from M/s Balaji Udyog (a Prop. firm) and M/s Karbi Trade and Industries Ltd., Shamgarh. The appellant vide their letter dated 22.10.2013 replied that the services provided by them was not of manpower supply, but was of job work. However, ....
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....umbai) and Shailu Traders Vs CCE, Indore 2018 (10)G.S.T.L. 462 (Tri.-Del). 5. The learned Authorised Representative reiterated the arguments of the Commissioner (Appeals) wherein he held that the demand of service tax under Manpower Supply Service is liable to be paid by the appellant in terms of notification No. 30/2012 - ST dated 20.6.2012. 6. We have heard the arguments of the learned Counsel and the Authorised Representative. The issue before us is whether the service received by the appellant is Manpower Supply Service or job work service. We find that as per the clause 1A(u) of the aforesaid notification, supply of manpower for any purpose by the individual/proprietary firm, Hindu Undivided Family or partnership firm whether regist....
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....ting of HTS wire,etc., etc., and casting of sleepers, etc., etc. The Second Party has necessary labourers and staff and is able to perform the various works of the above referred manufacturing process of the first party. The Second Party have approach the First Party and offered to perform the various works of the factory. The Second Party has quoted its rates for different works and after verbal mutual discussions on agreement was arrived at between them and that is being here with reduced in writing today. The Second Party shall employ its own labourers, staff and tools for performing the different works allotted to them and shall perform the works as per the satisfaction of the first party. The First Party shall pay to the Se....