TaxTMI 
TaxTMI 
2023 (4) TMI 1133
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....Co., Changela Prasud Popatbhai, Gorakh Sukhai Yadav and Omprakash Ramjugan against demand of service tax under the category of 'Manpower Supply Service'. The appellants have claimed that the services provided by them do not qualify as 'Manpower Supply Service' as it was a contract for job work on per piece basis. It has been argued that the appellants were providing services to M/s Mars Forge Private Limited. The appellants had raised the bill towards labour charges for the activity of inspection, loading and dispatch, production, cutting, short blasting, security guards, gardening etc. 2. It was argued that the manpower hired by the contractor was working under the control of contractor and was not under the control of service recipient....
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..... 2. That Contractor has perform the work at place and time as specified by the Company. 3. That to complete the work, the Contractor can hire the employee persons and the Contractor shall be responsible for the salary and other rights of the said employee hired by them. That Contractor has to comply with the provisions of Contract Labour (Regulations) Act strictly. The control over the employee 1 persons hired by the Contractor shall be solely of Contractor, However, any mis-behavior of the employee, on written complaint from the company, the Contractor shall not hire such type of employee. 4. That work of Loading/Unloading, Shifting, Staking, Grinding and Short Blasting etc. shall be performed by the Contractor ....
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....e hired employee as directed by the Supervisor / Responsible Person of the Company. 14. That payment shall be made in Account Payee Cheque against the production of bill for contractual completed work by the Contractor." A perusal of the agreement shows that there is no rate list attached to the said agreement. The appellant has also produced certain bills raised by them. A sample bill is reproduced below : A perusal of the aforesaid bills shows that the amount collected is calculated on the basis of some quantity however, the rate column has been left blank. The contract submitted by the appellant in the appeal memorandum also does not contain any rate list attached with the said contract. In this background it is not possib....
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....tly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to any other person, and Section 65(105) (k) defines the taxable services for providing such services. From the above definitions, it is rather clear that it envisages supply of labour which can be classified as "Manpower Recruitment or Supply Agency Services". In the case in hand, there is no supply of labour to the sugar factory concerned. The respondents have undertaken the activities of harvesting of sugarcane and transporting the same to the sugar factory for which labour is employed. 7. Having regard to the nature of contract between the respondents and sugar factory and the scope of definitions mentioned above, it appears that the Appellate T....
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.... Member of the Appellate Tribunal calls for no interference. The appeals are hereby dismissed. No costs." 7. From the above, it is apparent that unless the contract is for supply of manpower, the charge of provision of service under manpower recruitment and supply service cannot be made. A perusal of the bills and the contract submitted by the appellant does not make it clear how the bills have been raised. The bills as well as contract are in Gujarati language. The contract does not contain any per piece rate chart. 8. In this background, we are constrained to set aside the impugned order and remand the matter back to the original adjudicating authority. The adjudicating authority can examine how the bills have been raised. If the bi....