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TMI Blog2015 (1) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner further held that assessee’s activity fall outside the ambit of manpower recruitment or supply agency since under the agreement with NFL persons employed by the assessee are its own employees and not of NFL therefore, there was no manpower recruitment or supply agency service provided to NFL by the assessee. - Neither in the show cause notice, the adjudication order nor the appellate order is there any indication which aspects of the activities of the assessee, under the same transactional documents, fall clearly within which of the three taxable services alleged. There are also no particulars provided as to what part of the consideration received by the assessee is attributable to each of the three taxable services allegedly per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eyor system then carried the bags to railway wagons or trucks. Assessee s employees were merely stacking the bags on the railway wagons or trucks as the case may be, and therefore, activity falls outside the purview of cargo handling service. 3. In respect of manpower recruitment or supply agency service already provided, assessee contended that it employed labourers to fix jute bags to the mouth of the packing machine, to oversee the flow of bags on the conveyor system and to correct the course if any error occurs and guide the boom for stacking. The assessee further contended that labourers were employed for removal of stones from coal, moving coal through conveyor systems coal and these activities do not fall within the scope of the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cargo handling service. 6. On analysis of the transactional documents including contract and the work orders, ld. appellate Commissioner also concluded that cleaning of the conveyor systems for transport of the fertilizer bags does not fall within the ambit of cleaning activity. Appellate Commissioner further held that assessee s activity fall outside the ambit of manpower recruitment or supply agency since under the agreement with NFL persons employed by the assessee are its own employees and not of NFL therefore, there was no manpower recruitment or supply agency service provided to NFL by the assessee. 7. We notice that neither in the show cause notice, the adjudication order nor the appellate order is there any indication which a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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