2013 (10) TMI 630

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..... of Road and certain miscellaneous work. b) Out of the total amount of Rs. 1,21,15,862/-, as stated in the show-cause notice No. 84/2012, Rs. 36,18,526/- related to wages and levies collected by M/s Hash and Company, as pool administrator, of High Stack workers pool and Foremen/Gear men pool, formed by M/s. United Stevedore Association and M/s. Kinship services (I) Pvt. Ltd. The job provided as pool administration was deployment of workers from the list of workers given by the pool authority and collection of wages and levy and its distribution as per the instruction given by the pool. For this work M/s Hash and Company get 15% of the levies collected. During the period October 2010 to March 2011, they received Rs. 5,42,779/- @15% of collec .....

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..... appellants did not amount to 'Manpower Supply Service' at all. According to him, Stevedores Association entered into settlement with the labour union and as a result of the settlement, a pool of workers was formed and this pool of workers was to be managed by the appellant for which they were paid 15% as trade commission or charges. He submits that the manpower does not belong to them and they are only deploying the manpower which has come up as a result of the agreement and therefore they are not liable to pay tax at all. We are not convinced to the correctness of this argument. In our opinion, the activity undertaken by the appellant amounts to 'Manpower Supply Service' only. The learned consultant also relied upon a Boards circular whi .....

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..... wever this breakup is only for the purpose of administration of the manpower supply made within the port but for the services rendered, the salaries of the labourers are received by the appellant and thereafter disbursed. Therefore the gross amount received for the services provided cannot include the salaries of the workers. 3. The appellants have undertaken chipping and painting work to Indian Navy Vessels and after going through the notification and the documents we find that this work was undertaken for navy and is exempted as claimed. Similarly we also find that the appellants have made out a prima facie case in respect of road and drainage system. As regards the miscellaneous work, the learned consultant would not provide any details .....

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