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TMI Blog2019 (7) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... C.C.E., RAIPUR [ 2017 (5) TMI 1536 - CESTAT NEW DELHI] in similar circumstances, it has been held that such services are not liable to tax under Manpower Recruitment or Supply Agency Service. The service provided to M/s. Reliance Fresh Limited does not qualify as Manpower Recruitment and Supply Agency Services and the demand in so far as it relates to such service cannot be upheld - the demand on the said service provided to M/s. Reliance Fresh Limited is set-aside along with penalty and interest - Penalties also set aside. Appeal allowed in part. - Service Tax Appeal No. 551 of 2011 - A/11066/2019 - Dated:- 5-7-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri S.J. Vyas, Advocate for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services provided in relation to agricultural produce. He also relied on the CBEC Circular F. No. B1/6/2005-TRU dated 27.07.2005 wherein it has been clarified in Para 22.3 that only when the manpower provided are under the direct control and working under the directions of service recipient, the service qualify as Manpower Recruitment or Supply Agency Service. 3. Ld. AR relies on the impugned order. He pointed out that the contract clearly envisages the supply of manpower and the payment is charged on the basis of man-days. He pointed out that agreement does not specify the exact nature of work to be done by the appellant and payment is not linked with to the amount of work done by the appellant but to the number of man-days only. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levy of service tax. Further, the documents available on records show that the service receiver M/s. Super Iron and Steel Ltd. has paid for the lump sum amount for the contract executed by the appellant. Thus, in our considered view the appellant cannot be considered as Manpower Recruitment or Supply Agency inasmuch as the deployment of the labour/workforce was for the execution of the job by itself and not by its client. In view of the above, we find force in the arguments of the appellant that the service provided to M/s. Reliance Fresh Limited does not qualify as Manpower Recruitment and Supply Agency Services and the demand in so far as it relates to such service cannot be upheld. Accordingly, the demand on the said service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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