2018 (3) TMI 1282

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..... ent or supply of manpower to the client, rather the manpower/employees were under the active control and supervision of the appellant and were deployed for undertaking the assigned job work entrusted by the principal, such service should not fall under the taxable category of „Manpower Recruitment and Supply Agency Service - appeal allowed - decided in favor of appellant.
Mr. S.K. Mohanty, Memb .....

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..... ency service. 3. On the other hand the ld. DR appearing for the Revenue reiterated the findings in the impugned order. 4. Heard both sides and perused the case records. 5. In this case, the appellant had entered into agreement on 01.04.2002 with M/s. J.K. Industries Ltd. for undertaking the activities of material handling and shifting within the premises of such principal. The relevant Paragrap .....

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..... the 'contractor' will be liable for due observation and implementation of the statutory conditions an requirements of Labor and Factory laws duly complied with as applicable from time to time to his employees. 6. On perusal of the conditions contained in the agreement, it reveals that the man power/ employees deployed for executing the assigned task were under the control and supervision of the .....

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