TaxTMI 
TaxTMI 
2024 (9) TMI 929
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....rtaking the work of loading, unloading, sorting, breaking, cutting and casting of brass scrap into billets for M/s Rajhans Metals Private Limited. 2. Shri Amber Kumrawat learned counsel appearing on behalf of the appellant submits that the appellant Shri Bhavik Hitesh Shah has undertaken the job work activities such as loading, unloading, sorting, breaking, cutting and casting of brass scrap into Billets for the goods belonging to Rajhans Metals Private Limited. The rate for such activity also based on per Kg basis of net casted billet. Therefore, the appellant Shri Bhavik Hitesh Shah has not provided any service of 'Man Power Recruitment and Supply Agency Service' to M/s Rajhans Metals Private Limited hence not liable to payment of servic....
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....mnagar-4 Jog writing contractor Mr. BhavikHiteshbhai Shah, Re. 51- Digvi. Plot, right side, First Building Jamnagar. I bind myself of labour work contract in which the company's casting work is to be done by the labour on the terms and conditions mentioned below, from 01/04/2012 to 31/03/2013. I undertake to do the following terms and conditions Details of Work and Price 1. All the raw materials required for the casting as well as all other machinery. stores and consumables are to be supplied by the company. 2. The raw material supplied is to be melted in the furnace as per the Mold prepared and the billets are to be cut as per the instruction given by the company. The labour cost shall be 0.44 paisa per kg of net casted bil....
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....nst my labour contract bills and pay the remaining amount after deducting it from my bills. Also, any increase in the rate of income tax in future will be on me and I am bound to deduct the fixed rate accordingly. 7. I have to prepare the bills for the labour work done under this contract, which is to be done daily, weekly, fortnightly or monthly or as per your instructions. After receiving the bill, after checking it, the amount deducted from the bill, the remaining amount has to be paid. 8.The term of this agreement will be for 1 (one) year from 1/4/2012 to 31/3/2013.This agreement is made subject to the above conditions. But if the subcontractor fails to provide satisfactory work as per the terms or does any act prejudicial to the ....