2015 (12) TMI 483

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..... as per the fixed schedule. Payments were fixed on the basis of number of cases only by the appellants and not on the basis of manpower supply. This being the stands taken by the Revenue, the appellants are liable to pay Service Tax on the ground that the appellants have provided manpower supply services, in our opinion, prima facie, cannot be sustained. Therefore, the appellants have made out pri .....

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..... ors and they undertook activities such as uploading, washing, stacking in godowns, cleaning of washing area, bottling area, blending area, godowns and surroundings as per the fixed schedule. Payments were fixed on the basis of number of cases only by the appellants and not on the basis of manpower supply. This being the stands taken by the Revenue, the appellants are liable to pay Service Tax on t .....

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