TaxTMI 
TaxTMI 
2026 (1) TMI 653
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....al No. 227/2013 (H-IV) S. Tax dated 30.12.2013 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals - II), Hyderabad. 2. M/s Vinayaka Enterprises has filed Appeal No. ST/20575/2014 against the Order-in-Appeal No. 231/2013 (H-IV) S. Tax dated 30.12.2013 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals-II), Hyderabad. 3. In these both appeals issues are same, so heard simultaneously to decide together. 4. Appellants are providing certain 'quality works' in the manufacturing unit of M/s Bagga Distilleries Hyderabad Pvt Ltd., who are engaged in the manufacture alcoholic beverages (IML). 5. The Department issued Show Cause Notices against the appellants alleging that the services rendered b....
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.... of 'Manpower Recruitment or Supply Agency services', along with interest and with some modification about penalty under Section 77 and 78 of the Finance Act, 1994. 10. Learned Counsel for the appellants submits that the "Contract Deed" between appellants and M/s Bagga Distilleries Hyderabad Pvt Ltd., clearly shows that the activity agreed under the contract for providing 'quality work' i.e., washing activities, stacking in godowns, cleaning of washing area, bottling area, blending area godowns and surroundings using the manpower of the contractor employed by the M/s Bagga Distilleries Hyderabad Pvt Ltd., and not for supply of manpower by the appellants. 11. Learned Counsel for the appellants submits that the payment are based on the ....
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....f manpower, temporarily or otherwise, to any other person; 18. As per the above definition, we find that the activities should be providing of any service directly or indirectly in any manner for recruitment or supply of manpower temporarily or otherwise. 19. The Contract Deed between appellants and M/s Bagga Distilleries Hyderabad Pvt Ltd., are very important documents for disposal of these appeals. By this contract, the M/s Bagga Distilleries Hyderabad Pvt Ltd., has agreed to engage the contractor (Appellants) for the Quality Work i.e. unloading, washing activities, stacking in godowns, cleaning of washing area, bottling area, blending area, godowns and surroundings. 20. From the recitals, it is clear that the activity agreed und....
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.... find that there is no whisper of supply manpower to the said M/s Aspin Wall & Co. 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 appellant 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., Vs CCE, Punjab (supra) in paragraph 8 has specifically laid down the ratio which is as under: "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....
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....tered by the appellants with KLL, we find that the said agreement specifically indicates about the consideration to be paid to the appellants based upon the number of units produced in the factory premises of KLL land there is no restriction as to the specific number of employees to be brought for such purposes; and work force employed by the appellant was on the role of the appellant only and is supervised by the appellant. In our considered view this contract cannot be considered as a contract for supply of manpower to KLL. This, in our considered view is nothing but lump-sum work awarded to appellants by KLL. We find strong force in the contentions put forth by the Learned Counsel that the issue is covered by the decision of Divya Enterp....
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....etween them as the lump sum agreement and not for supply of manpower. We find that this Bench in the case of Shriram Sao TVS Ltd., [2015 (39) S.T.R. 75], in a similar kind of service of lump sum contract for harvesting, loading and unloading of sugarcane held as under: "4. We find that the issue is no more res-integra inasmuch as this Bench has held in the case of Bhogavati Janseva Trust Vs CCE, Kolhapur [2014 (34) S.T.R. 410 (Tri-Mum)] on an identical issue has held in favour of the assessee. The same view was expressed by the Bench in Satara Sahakari Shetu Audyogik Oos Todani Vahtook Society Vs CCE, Kolhapur p2014 (36) S.T.R. 123 (Tri-Mum)]. It was brought to our notice that identical view was expressed by the Bench in the case o....