TaxTMI 
TaxTMI 
2023 (12) TMI 477
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....es namely coning, dyeing, hydro, drying and rebinding of polyester filament yarn, texturizing, twisting, weaving, knitting etc. for and on behalf of M/s. Valson Industries Vapi in their factory under the proprietorship firm namely M/S. Singh Labour of proprietorship of Sheshnath B Singh. 1.1 Apart from the above activities under the proprietorship of the same proprietor Shri Sheshnath B Singh through proprietorship firm M/S. Singh Roadways the appellant has been providing transportation service to other transporter for the goods carriage. The case of the department is that as regard the various textile activities since the appellant accounted for the service charges under the head of labour charges and not in the processing charges the a....
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....sportation of goods. He placed reliance on the following judgments:- * Om Enterprises - 2018 (17) GSTL 260 (Tri. Mumbai) * Shailu Traders - 2018 (10) GSTL 462 (Tri.Del) * Jayesh C Patel - Final order No. A/12552-12553/2021 dated 29.11.2021 (Tri. Ahmd) * M/s Satish Kumar & Co. - Final Order No. A/86227/2018 dated 26.04.2018. 3. Shri Kalpesh P Shah, Learned Assistant Commissioner appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. As regard the issue that various activities of textile processing of the appellant in the factory of the service recipient whether classifiable under Manpo....
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....under the negative list nor is specifically exempt. However, trade is of the view that the services received by them is of job work involving a process amounting to manufacture or production of goods, and thus would fall under negative list [section 66D (f)] and hence would not attract service tax. 2. The matter has been examined. The nature of manpower supply service is quite distinct from the service of job work. The essential characteristics of manpower supply service are that the supplier provides manpower which is at the disposal and temporarily under effective control of the service recipient during the period of contract. Service provider's accountability is only to the extent and quality of manpower. Deployment of manpower ....
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.... at liberty to decide the number of workers which are required for undertaking the jobs. c. The job worker may undertake job in his premises or in the premises of service receiver; d. Value of service is payable on per piece basis, depending upon item and style; e. Service provider is liable to compensate the service recipient if the work is not as per the standard norm; f. In case the work is executed by service provider at the site of service recipient, the service provider would indemnify the service receiver of any loss to inputs and infrastructure g. The employee deployed for the assigned job would be under the control/supervision of the service provider. h. Payment would be at agre....
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.... sample LR is reproduced below : - From the above LR it is clear that the appellant has acted as transporter of goods for which the consignment note was issued accordingly the activity of the appellant on this count clearly not classifiable as supply of tangible goods for use hence the demand on this count is not sustainable. 5. As per our above discussion and finding the demand of service tax on both the counts is not sustainable. Hence the impugned order is set aside. Appeal is allowed with consequential relief, if any, in accordance with law. ( Pronounced in the open court on 23. 08. 2023 ) ============= Document 1 - ANNEXURE 1 TO AGREEMENT EFFECTIVE 01/04/2011. NATURE/ TYPE OF JOB UNDER TAKEN RATE PER Meter/ (P....