CC vs Shri Samarth Sevabhavi Trust 2016 (41) STR 806 (Bom.).Shri Samarth Shetu Audyogik oos Todani Vahtook Society 2014 (36) STR 123 (Tri.
#Manpower job serial#
In the labour bills, it is seen that the columns are Serial Number, Particulars, Quantity, Rate and Amount.Ģ.1 The appellant has relied on the following case law: In support of his claim, the appellant produced certain labour bills. The payment received by the appellant was based on the work performed and was not related to number of people employed for the said work. It was argued that the manpower hired by the contractor was working under the control of contractor and was not under the control of service recipient. The appellants had raised the bill towards labour charges for the activity of inspection, loading and dispatch, production, cutting, short blasting, security guards, gardening etc.Ģ. It has been argued that the appellants were providing services to M/s Mars Forge Private Limited. The appellants have claimed that the services provided by them do not qualify as ‘Manpower Supply Service’ as it was a contract for job work on per piece basis. These appeals have been filed by Mahendrapal & Co., Changela Prasud Popatbhai, Gorakh Sukhai Yadav and Omprakash Ramjugan against demand of service tax under the category of ‘Manpower Supply Service’. If the bills have been raised on per piece basis, then following the decision of Hon’ble Bombay High Court in the case of Shri Samarth Sevabhavi Trust (supra), the demand will be set aside. The adjudicating authority can examine how the bills have been raised. In this background, we are constrained to set aside the impugned order and remand the matter back to the original adjudicating authority. The contract does not contain any per piece rate chart. The bills as well as contract are in Gujarati language. A perusal of the bills and the contract submitted by the appellant does not make it clear how the bills have been raised. He argued that even if the jobs are done at per piece basis, still the nature of service is ‘Man Power Supply Service’ and therefore, the appellants are liable for service tax under the category of ‘Manpower Recruitment and Supply Service’.ĬESTAT held that unless the contract is for supply of manpower, the charge of provision of service under manpower recruitment and supply service cannot be made. He argued that all the jobs undertaken by the appellant are in the nature of manpower supply. Learned Authorized Representative relied on the impugned order. The appellants had raised the bill towards labour charges for the activity of inspection, loading and dispatch, production, cutting, short blasting, security guards, gardening etc. We are so glad to hear how our services satisfy them and we will for sure continue to offer the best services. Here are some exciting highlights in feedback we received from our candidates.Mahendrapal & Co.
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