2023 (9) TMI 19

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.... Recruitment or Supply Agency Service or otherwise. 2. Shri Dhaval K Shah, Learned Counsel appearing on behalf of the appellant submits that the appellant has not provided the manpower, they have undertaken the job of fabrication of various types and they have charged to their customers as per KGs or per piece basis. Therefore, the activity of appellant does not fall under the category of Manpower Recruitment or Supply Agency Service. He also referred to the invoice copies and a letter from the service recipient, to submit that as per these documents it is clear that the appellant have not provided the Manpower Recruitment or Supply Agency Service. He placed reliance on the following judgments:- Ritesh Enterpeises Vs. CCE, Banga....

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....is not a case that the service recipient has control or supervision over the manpower for getting their job done as per their direction. It is clear that the appellant had been assigned the job of fabrication by the service recipient and the appellant have charged on the quantum of job basis and not on the basis of number of manpower or man hours. Therefore, irrespective of number of manpower or man hours involved in the job to be carried out, the appellant is under obligation to complete a job of fabrication as assigned to him, therefore, in this arrangement it cannot be said that the appellant have provided the service of Manpower Recruitment or Supply Agency Service. 4.2 Needless to say that for performing any job manpower is required....

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...., Shreyas Complex, Vejalpur, Ahmedabad. MECHANICAL ENGG. WORKS LTD. 183 Subject: Issuance of letter clarifying the dispute Involved in the Show Cause Notice F.No. STC/4-92/O&A/ADC/D-1/11-12 dated 14.10.2011, issued by Additional Commissioner, Service Tax , Ahmedabad . Dear Sir, In the subject matter, we have received from you a letter dated 15.12.2012, requesting us to issue a letter giving clarity on payments made to you, which is a subject matter for issue of above mentioned notice to you. In ponse to your letter, we hereby state as under on the basis of factual position of the transactions involved for payment specified in your letter . CS 1. After the audit of our manufactur....

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.... clarifications would meet with your requirement. Thanking you, Yours truly, For Transweld Mechanical Engineering Works Ltd, Authorised Signatory 44-C, Ashwamegh Industrial Estate, Sarkhej-Bavala Highway, Village: Changodar, Tal: Sanand, Dist.: Ahmedabad 382 213. Tele.: 02717 - 645621 Telefax: 02717 250622 Scanned with CamScanner - Document 2 M/s. Sr. No. HI TECH INDUSTRIES ENGINEERS, FABRICATORS & CONTRACTORS AMBICA NAGAR -1, BEHIND MOTIPURA, SARKHEJ, AHMEDABAD Kransweld Mechanical Engg. aaks Ct. Aree. C. 44. Ashamegh Ind. Changodar Particulars (Lab. charges only. Lab. Charges for 21. 382210. Date: 4-11-07 Date: Your Order No.: Our Challan No.: Date: ....