2024 (9) TMI 929

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....r undertaking 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 o....

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.... case is reproduced below: Labour Work Contract "M/s Rajhans Metals Pvt. Ltd., 21/3, GIDC, Shankar Tekri, Udyognagar, Jamnagar-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 Mo....

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....rs working under my contract, and the responsibility of the same shall be of my own. 6. I hereby agree to deduct the amount due as per the Government Act of Contractor's Income Tax against 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 fo....

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....From the above bill raised by the appellant, it is clear that the rate was charged on the basis of the total weight of the material processed by the appellant. Therefore, the charges are not towards the wages of labour engaged for carrying out the job work. In this fact it is clear that the appellant have not provided any service of Man Power Recruitment and Supply Agency Service. This issue is no longer res-integra as it is directly covered by the various judgments cited by the learned counsel. Accordingly, we are of the view that the demand under Man Power Recruitment and Supply Agency Service is not sustainable. Hence, the impugned order is set aside. Appeals are allowed. (Pronounced in the open court on 11.09.2024) ============= ....