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TMI Blog2018 (4) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no arrangement for pure supply of labour. This is substantially true in respect of at least some of the work, where the nature of work is identified and the payment is linked to per metric tonne - Supervision work is paid on lump sum basis. There is no reference to number of labourers or duration of their work. Appeal dismissed - decided against Revenue. - ST/00480, 00481/2011 and ST/CO/0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal authority confirmed the service tax liabilities with penalties. On appeal, vide the impugned orders, the Commissioner (Appeals) held that these activities are not liable to service tax as Man-power Supply . He held that from the details available, it is not a labour supply contract but more in the nature of executing specific job or quantum of work. The payments were either made on metric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract or the nature of control of the man-power supply for specified job has been brought out in the proceedings before the lower authority. The impugned order as well as the grounds of appeal by Revenue mainly focused on the nature of payment, namely, either for the supply of workers or for executing a specific job. The Revenue contended this is purely supply of labour. The impugned order hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t based on the details available, there is no arrangement for pure supply of labour. This is substantially true in respect of at least some of the work, where the nature of work is identified and the payment is linked to per metric tonne. For instance, providing man-power for production is linked to per metric tonne of production without reference to number of persons deployed. Similarly, shifting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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