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TMI Blog2019 (6) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... al of the various clauses of the Agreement shows that the appellants are involved in actual execution of work and not merely supplying of manpower - further the definition of manpower supply as contained in Section 65(105)(k) is not applicable to the appellant as the appellant has not supplied the manpower but is only executing the work on typing and housekeeping for which he is paid and if his work is found to be unsatisfactory, the contract could be terminated as per the terms of the Agreement. Appeal allowed - decided in favor of appellant. - ST/203/2009-DB - Final Order No: 20194/2019 - Dated:- 21-2-2019 - MR. S.S GARG, JUDICIAL MEMBER And MR. SANJIV SRIVASTAVA, TECHNICAL MEMBER Shri N. Anand, Advocate For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and perused records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the definition of manpower supply as defined in Section 65(105)(k) of the Finance Act, 1994. He further submitted that the appellant having not supplied any manpower but instead have executed the work of typing, housekeeping etc. in terms of Agreement dt. 21/07/2004 entered with the University of Mysore vide which they have executed the work of typing and other works and paid for it. The learned counsel also referred to various clauses of the Agreement to demonstrate that the appellant had executed the work of typing and housekeeping etc. and they we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Agreement between the appellant and the University of Mysore, the appellant is to execute the typing work and housekeeping work of the University. Perusal of the various clauses of the Agreement shows that the appellants are involved in actual execution of work and not merely supplying of manpower. Further we find that for cleaning, material is also to be used by the appellant. Further we find that the definition of manpower supply as contained in Section 65(105)(k) is not applicable to the appellant as the appellant has not supplied the manpower but is only executing the work on typing and housekeeping for which he is paid and if his work is found to be unsatisfactory, the contract could be terminated as per the terms of the Agreement. F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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