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TMI Blog2023 (4) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... n paid for the services on the basis of the quantity of coal handled. The services provided are unloading of coal from the wagons, its transportation by using JCB front loaders and tipper lorries and its shifting to the specified place in the coal yard for stacking. In our opinion, the above services are definitely not related to either recruitment or supply of labour. Though consignment note was not issued by the appellant for transportation of the coal to be classified as GTA service , the classification of the services provided by him are not under manpower recruitment or supply agency service. The appellant has repeatedly put forth that he has been paid for the services rendered on the basis of quantity of coal handled, by M/s. BHEL Complex Co-operative Labour Contract Society Ltd., Trichy. When specifically asked for an Agreement copy by the appellant with M/s. BHEL Complex Co-operative Labour Contract Society Ltd., the Learned Advocate for the appellant has stated that such a written contract was not entered into - The work that was given to the appellant was for unloading, transportation and stacking of coal from the railway wagons to the coal yard and the documents avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld the order passed by the adjudicating authority. 4.1 In the grounds-of-appeal, the appellant has submitted that he was engaged by the society only for the purpose of unloading of coal from the railway wagons, which was shifted to the coal yard using hired JCBs, Trucks and Tipper Lorries with the help of required labourers for the said services provided such as loading, unloading and stacking of coal, which have been paid by the Society based on the quantum of coal off-loaded and transported. 4.2 The appellant has stated that he has not been engaged for recruitment of any labourers or for supply of manpower, but for executing the works of loading, unloading, transportation and stacking of coal at the coal yard and that the services rendered by him are more appropriately classifiable under goods transport agency services. It has been further put forth that in respect of goods transport agency service, the liability for payment of Service Tax would fall on the service recipient i.e., the Society, and that from the records it was clear that the Society had already paid the Service Tax under the head manpower recruitment or supply agency service on the entire considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -appeal. Then, he has drawn our attention to the decision rendered in the case of M/s. Ritesh Enterprises v. Commissioner of Central Excise, Bangalore [2010 (18) S.T.R. 17 (Tribunal Bangalore)] wherein it has been held: - 9. On a careful consideration of the above reproduced facts from the entire case papers, we find that the contract which has been given to the appellants is for the execution of the work of loading, unloading, bagging, stacking destacking etc., In the entire records, we find that there is no whisper of supply of manpower to the said M/s. Aspin Wall Co. or to CWC or any other recipient of the services in both these appeals. As can be seen from the reproduced contracts and the invoices issued by the appellants that the entire essence of the contract was an execution of work as understood by the appellant and the recipient of the services. We find that the Hon ble Supreme Court in the case of Super Poly Fabriks Ltd. v. CCE, Punjab (supra) in paragraph 8 has specifically laid down the ratio which is as under : There cannot be any doubt whatsoever that a document has to be read as a whole. The purport and object with which the parties thereto entered int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The main issue that has to be decided in this appeal is: whether the services rendered by the appellant are classifiable under manpower recruitment or supply agency service? 8.1 Manpower recruitment or supply agency is defined under Section 65 (68) of the Finance Act, 1994, which reads below: - (68) manpower recruitment or supply agency means any person engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to any other person; 8.2 The scope of the definition of taxable service relating to manpower recruitment or supply agency service is defined under Section 65 (105) (k) of the Finance Act, 1994 as under: - (k) to any person, by a manpower recruitment or supply agency in relation to the recruitment or supply of manpower, temporarily or otherwise, in any manner; Explanation. For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, recruitment or supply of manpower includes services in relation to pre-recruitment screening, verification of the credentials and antecedents of the candidate and authenticity of documents submitted by the cand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and consideration for the services rendered was received on the basis of quantity of coal handled. We find that the decision rendered by CESTAT, Bangalore in the case of M/s. Ritesh Enterprises (supra) is squarely applicable to facts of the present case. The work that was given to the appellant was for unloading, transportation and stacking of coal from the railway wagons to the coal yard and the documents available in the appeal indicate that there is no agreement for supply of manpower to the recipient of service i.e., M/s. BHEL Complex Co-operative Labour Contract Society Ltd., Trichy. The contract that was awarded to M/s. BHEL Complex Co-operative Labour Contract Society Ltd., which has been executed by the appellant, is relating to the handling and transportation of coal. 12. In view of the above, we have to hold that the appeal succeeds on merits. The services rendered by the appellant cannot be classified under the category of manpower recruitment or supply agency service. As the appeal is allowed on merits, there is no need to discuss regarding the invocability of extended period and justification for imposition of penalties. 13. Hence, the impugned order is set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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