2018 (4) TMI 834

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..... orities - Held that: - The scope of work described in the said work order relates to washing of cans/ crate s and packing of milk. Since there is no specific mention about deployment of labour / work force, the services provided by the appellant should not fall under the taxable category of manpower recruitment or supply agency service - Since there is no specific mention about payment of reimburs .....

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..... orting of milk bags, milk packing etc., for which the appellant received remuneration on fixed per liter basis. The above activities undertaken by the appellant was interpreted by the Department to be a taxable service under the category of manpower recruitment or supply agency service. To arrive at such conclusion, the Department took the view that labours were supplied by the appellant, who were .....

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..... tegory of manpower recruitment or supply agency service. Further, the rate contract provided in the work order clearly indicates that the amount shall be paid at a fixed basis i.e. on per liter for per pack basis. Since there is no specific mention about payment of reimbursement of wages and salaries to the workman, the services provided should not fall under such taxable category of service. 5 .....

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