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TMI Blog2014 (11) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... not that JBM are requesting for assistance of these personnel. In the case of manpower supply, the receiver makes a request for service and therefore, the service is provided. Prima facie, we do not find relationship of ‘manpower supply service’ provider and service receiver between the appellants and JBM. Moreover, we also find the entire demand is time-barred - Stay granted. - ST/20298/2014-DB - MISC ORDER No. 22307 / 2014 - Dated:- 12-9-2014 - SHRI B.S.V. MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Mr. G. Shivadass, Advocate For the Respondent : Mr. A.K. Nigam, A.R. ORDER Per B.S.V. MURTHY Demand for service tax of ₹ 71,82,570/- with interest has been confirmed taking a view that the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned at the premises of the job-workers other job-workers. (ii) The mere fact that the appellants are employing such personnel to complete the said job does not imply that the appellants are supplying such labour force to JBM. (iii) As is evident from the clauses of the agreement, the job-workers are under an obligation to affix the trade mark of the appellants on the goods manufactured by them and any fall in the quality of the biscuits shall affect the brand value of the appellants directly. Therefore, if at all any service has been provided by the appellants by deputing its personnel to the job workers premises, it is a service to self and therefore not taxable under the category of manpower recruitment or supply agency service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UTI Asset Management Co. Ltd. vs. Commissioner of Service Tax, Mumbai-I [2012-TIOL-1822-CESTAT-MUM] (viii) No consideration charged by the appellants for the alleged supply of manpower. The amount received by the appellants is only a reimbursement of the salary that is payable to the said employees from JBM. (ix) It is submitted that an agency would charge an amount which is more than the salary/wages paid to the manpower supplied to another person. If the agency charges only the salary and gives the entire amount to the employees, the purpose of existence as an agency does not exist. This view is supported by the Circular F. No. B1/6/2005-TRU dated 27.7.2005 which states that the taxable value includes staff costs e.g. salary and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if so happened, the entire quantity in a particular lot could get rejected. Rejection of produced quantity on the basis of lack of quality and supervision by the personnel of the appellants in the job-workers factory and supervision of manufacturing operation cannot be linked with each other. Learned A.R. submitted that there is no agreement at all for supply of manpower and the amount is simply recovered by the appellants without even an agreement. He submitted that salaries are paid by the appellant to the personnel supplied and recovered from the job-worker. However, we find force in the submissions made by learned counsel that the deputed personnel continue to be employees of M/s Britannia Industries Ltd. (the appellant) and the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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