TaxTMI 
TaxTMI 
2024 (3) TMI 407
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....as issued to the appellant. The interest and penal provisions etc. were also invoked in the impugned show cause notice. The matter reached up to the level of Commissioner (Appeals) where the Commissioner (Appeals) vide impugned order-in-appeal dated 29.08.2016 did not provide any relief to the appellant and therefore, they are before us against the above mentioned order-in-appeal. 2. Learned advocate appearing for the appellant has contended that the activity undertaken by the appellant does not fall under the service category of Manpower Recruitment or Supply Agency Service as the work provided by them was in the nature of job work and the manpower provided by the appellant has always remained under the control of appellant. The activities such as melting process of castings etc. were part of the manufacturing process undertaken by M/s. Intricast Pvt. Limited and for the work undertaken by the appellant a lump-sum payment of Rs. 3.70 per kg. of the casting was paid by the manufacturer M/s. Intricast Pvt. Limited. 3. Learned advocate has also submitted that this Tribunal in the case of Naresh K Solanki vs. CCE Rajkot vide Final Order No. 11927/2023 dated 12.09.2023 decided a ....
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.... or decreased if necessary before the time limit with the agreement of both the company and you. Terms and Conditions of Work Order 1....... 2........ 3. The labourers, supervisors and any other persons hired by you for the above work shall be your employees/contractors and the company shall not have any responsibility for the same. You will have to comply with all the statutory provisions of the Government and your obligations like payment of provident fund, insurance of employees and other provisions and the company will be fully reserved from any liability in the same. 4. The necessary tools and materials for the work of wax repairing and assembly department will be provided by the company and they will have to be used as per the prescribed standards. 5. According to this work order, you, your hired workers, supervisors and any other persons will not have owner and worker relationship with the owner of our organization. 6....... 7........ 8........ 9........ 10. In case of rejection due to your negligence, the cost of that material will be deducted from your bill." In view....
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....contractor for carrying out the work in the premises of the company, which is listed in Annexure "A". AND WHEREAS the company accepted the offer of the contractor and in pursuance of the discussions, trial operations were carried out between the period 1st April, 2007 to 31st March, 2008. AND WHEREAS after discussions and trial operations the company and the contractor agreed to enter into a contract on the same terms and conditions mentioned hereinafter. NOW THESE PRESENT WITNESSETH AND IT IS HEREBY AGREED BY AND BETWEEN THE PARTIES HERETO AS FOLLOWS :- 1] NATURE AND SCOPE OF WORK : (a) The contractor shall perform the work listed in the Annexure "A" which is part of this agreement and as directed by the concerned officers of the company from time-to-time. (b) The contractor will be available for the aforesaid Piece work on all working days/shifts and even on holidays if required. He will be carrying out jobs on job order basis and job charges will be paid on piece rate basis. (c) The contractor will be accountable for required quantum of units to produced within the span of time as be scheduled. He shall ensu....
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....;s responsibility. (e) The workmen employed by the contractor shall be his employees and the company shall be in no way responsible or liable for their wages, salaries, bonus, gratuity, and other allowances, if any. (f) The contractor shall regularly make payment for P.F. Family Pension, Employees State Insurance Contribution, Deposit Linked Insurance Scheme and all other statutory dues that may become, due and payable by the contractor for the labour employed by him and maintain all such records as may be statutorily required and present the same to the officers of the company when required. (g) The contractor shall during the term of this agreement, at his cost insure all workmen in his employment and connected with the execution of this contract against all accidents fatal or otherwise, injuries that may be suffered by them and all claims arising there from shall be concluded by the contractor directly. (h) The contract labour and other supervisory staff engaged by Party No. 2 shall conduct themselves properly while on the premises of the party No. 1 and shall maintain absolute discipline during working hours and Party No. 2 shall ensure that ....
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....efore the ratio of that decision is squarely applicable in the facts of the present case also. As per our above discussion, we find that since the department could not establish that the service provided by the appellant are of supply of manpower, the demand on the said service is not sustainable. We therefore, set aside the impugned order and allow the appeals." Ritesh enterprises vs CCE Bangalore "6. We have considered the submissions made at length by both sides and perused the records. The question that arises for consideration is whether the services rendered by the appellants are classifiable under the heading "manpower recruitment & supply agency"? 7. The definition of the manpower recruitment or supply agency under Section 65(105) reads as under :- "any commercial concern engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to a client." The taxable service liable for Service tax is also defined under Section 65(105)(K) which is as under : "any service provided to a client, by a manpower recruitment or supply agency in relation to the rec....
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....est of the company should be safeguarded by you and loss/damage to the company due to your negligence/fault shall be recovered from you. 4. Proper accounts of the cargo/empty bags shall have to be furnished to us on completion of each operations. 5. You have to arrange round the clock work in the Plant and keep in touch with our officials, supervisors for better coordination in arrival of bulk prompt standardization etc., 6. The labour utilized by you for the handling operations under this work order shall be treated as your employees and the company shall have no responsibility whatsoever in this regard. You shall comply with all statutory requirements, government regulations etc. and shall fully indemnify the company against any claims arising as a result of your failure to comply with such formalities. 7. Only 90% of the charges at the maximum will be paid to you for the completed work on weekly basis. The balance shall be released on satisfactory completion of the work shipwise/commodity wise and on your submitting the relevant bills. The company shall deduct 5% from your bills towards security deposit and the same shall be kept in your runni....
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....orts and they were given a lump sum contract for cargo handling i.e. loading and unloading of the goods into the said vessels. We perused the invoices issued by the appellant M/s. Karwar Dock & Port Labour Cooperative Society Ltd., which is annexed at Page Nos. 170 and 171 of the appeal memoranda and noted that the invoices are raised as "cargo handling for granite export loading of Indian rough granite blocks" for a lump sum amount, charged per Metric Tonne. 9. On a careful consideration of the above reproduced facts from the entire case papers, we find that the contract which has been given to the appellants is for the execution of the work of loading, unloading, bagging, stacking destacking etc., In the entire records, we find that there is no whisper of supply manpower to the said M/s. Aspin Wall & Co. or to CWC or any other recipient of the services in both these appeals. As can be seen from the reproduced contracts and the invoices issued by the appellants that the entire essence of the contract was an execution of work as understood by the appellant and the recipient of the services. We find that the Hon'ble Supreme Court in the case of Super Poly Fabriks Ltd. v. CC....
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....or supply agency" Section 65(68) and are liable to service tax. 11. It can be seen from the above reproduced portion of the Master Circular that it is in respect of supply of manpower which is engaged for specified period or for completion of particular projects or tasks. The clarification, is in case of supply of man power, it can be seen that the clarification specifically reads that the agency agrees for use of services of an individual to another person for a consideration as supply of manpower. In the cases in hand, there is no agreement for utilization of services of an individual but a job/lump-sum work given to the appellants for execution. The said clarification issued by the Board would be appropriate in the case where services of man power recruitment & supply agency, had been temporarily taken by the Business or the industrial association for supplying of manpower and may/may not be for execution of a specific work. We are of the considered view that the reliance placed by the learned SDR and the learned Commissioner on the circular will not carry the case of the Revenue any further. 12. Accordingly in view of the above findings, we are....
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....xcise, Punjab reported in 2008 (10) S.T.R. 545 (S.C.). Paragraph No. 8 of the said judgment can be relied upon to drag the point at home, which reads as under :- "8. There cannot be any doubt whatsoever that a document has to be read as a whole. The purport and object with which the parties thereto entered into a contract ought to be ascertained only from the terms and conditions thereof. Neither the nomenclature of the document nor any particular activity undertaken by the parties to the contract would be decisive." 9. In view of the above, it is clear that no manpower has been supplied by the respondents to the sugar factory to constitute supply of manpower. This Court had an occasion to deal with the similar issue, as is involved in these appeals, in Central Excise Appeal No. 19 of 2014, and this Court by order dated 27-1-2015 [2015 (38) S.T.R. 468 (Bom.)] has dismissed the said appeal. 10. In view of the above discussion, in our view, the appeals are devoid of any merits. The judgment and orders, which are impugned in these appeals, passed by the learned Member of the Appellate Tribunal calls for no interference. The appeals are hereby dismissed. No c....