2025 (6) TMI 1266

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....reement for operation and maintenance of vehicles with Toyota Kirloskar Motor Pvt. Ltd. (TKML) and Toyota Kirloskar Auto Parts Pvt. Ltd. (TKAP). Out of the consideration received by the appellant, adjudicating authority separated the amount towards driver's salary and bhatta from the gross amount and alleging that part of the activity is falling under 'Manpower Recruitment or Supply Agency Service', proceedings were initiated and adjudicating authority by the impugned order confirmed the demand along with interest and imposed penalties under various provisions of law. Aggrieved by the said order, appellant filed an appeal before the Commissioner (A), who in turn rejected their appeal. Aggrieved by the said order, present appeal is filed. 2....

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....ned order holding that the activities falling under 'Manpower Recruitment or Supply Agency Service' is unsustainable. Learned counsel also drew our attention to finding in the matter of S.S. Associates vs. CCE: 2010 (19) STR 438 (Tri.-Bang.) wherein it is held that: "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 needs 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 agree....