2026 (7) TMI 723

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Judicial) For the Appellant : Shri P. Sai Makrand, Advocate For the Respondent : Shri V. R. Pavan Kumar, Authorized Representative ORDER PER: P. ANJANI KUMAR: Breifly stated the facts of the case are that M/s Ishika Enterprises have entered into a contract dated 31.03.2009 with M/s Bagga Distilleries Hyderabad Pvt Ltd., who are engaged in a manufacture of Alcoholic Beverages. On ver....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the issue on merits. 2. Impugned order dated 30.12.2013 upheld the original order dated 01.10.2011. Hence this appeal. 3. Shri P. Sai Makarand, Learned Counsel for the appellant submits that on going through the contract it is very clear that the services provided cannot be categorized under manpower recruitment or supply agency service. The appellant had a contract for supply of specific nu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er. 5. Heard both the sides and perused the records of the case. 6. On going through the contract, we find that the contract basically deals with washing activities, stacking the bottles in the godown, cleaning of washing area, bottling area, blending area and godown servicing using the manpower of the contractor. It nowhere mentions that the appellant was obligated to supply manpower to M/s....