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TMI Blog2019 (3) TMI 1392X X X X Extracts X X X X X X X X Extracts X X X X ..... taken are heat treatment, gas cutting etc. From the invoices it is seen that job work charges are paid on the basis of nature of work carried out. The invoices show heat treatment charges, gas cutting charges etc. Thus, the payment is not based on man hours or as salary towards engagement of a person for doing work. The payment is made on piece rate basis depending upon the work done - The Tribunal in the case of M/s. Indira Industrial Labour Welfare Association [2018 (6) TMI 1363 - CESTAT CHENNAI] had analysed a similar issue and held that job work is done on piece rate, and the same cannot be considered as Man-power Recruitment or Supply Agency Services. Demand cannot sustain - appeal allowed - decided in favor of appellant. - ST/003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, gas cutting, arc cutting, decoring, rejection cutting etc., carried out for steel castings manufactured by using steel materials. The appellant has done such job work for MSIPL. The appellant was engaged by MSIPL on contract basis for the process of materials such as heat treatment, gas cutting etc. The appellant employed work force for completion of such job work undertaken by him. The appellant paid wages from the amount that he received from MSIPL. The payments received from MSIPL are on piece rate basis and not as salary for the employees. The copies of the bills raised would show that the charges were paid for the works done in the nature of gas cutting, heat treatment, rejection cutting etc. There is no employer recruitment invol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly is wrong since the activities carried out by them do not amount to manufacture. 6. Heard both sides. 7. Undisputedly, the activities carried out by the appellant are in the nature of hot blasting, heat treatment, gas cutting etc. In the show-cause notice it is alleged by department that these processes do not amount to manufacture and that only if the process undertaken by the job worker amounts to manufacture would the activity fall under description of job work. This allegation of the department is without substance. There are several processes undertaken by job worker, which may not be in the nature of manufacturing activity. In the present case, the activities undertaken are heat treatment, gas cutting etc. From the invoices it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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