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TMI Blog2023 (12) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalty in the Order-in Original dated 19.10.2010. 2. Briefly stated facts of the case are that the Appellant is a transport and handling agent engaged in providing services of Loading, Unloading, Transportation etc. for their clients. During the period under dispute i.e. July,2005 to December,2009, the Appellant provided the services of 'Loading of Scrap into Trucks' for onward transportation to their client M/s Singh Associates, Kolkata and charged @ Rs. 429/- per trip . The loading was done by engaging "Crane' and helpers/operator thereof. The Appellant has not collected service tax from the client under the bonafide belief that the service recipient was liable to pay the tax. Audit conducted on the records of the Appellant alleged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m)]; (viii) CCE Vs Anmol Biscuits Ltd [(2022(62) GSTL 171(Tri.- Kol); (ix) Ganesh Dutt Vs CCE [2017(4) GSTL 323(Tri.-Del.)]. 5. The Appellant also relied on the Board Circular No. 190/9/2015-ST dated 15-12-2015, wherein it has been clarified that the essential characteristics of manpower supply service is that the supplier provides manpower which is at the disposal and temporarily under effective control of the service recipient during the period of contract. Service providers accountability is only to the extent and quality of manpower. Deployment of manpower normally rests with the service recipient. The value of service has a direct correlation to manpower deployed, i.e., manpower deployed multiplied by the rate. In other words, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise, Goa, reported in 2014(35)STR 602 (Tri - Mumbai), it has been held as under: 6. We have examined the agreement between the parties and as per the agreement the appellant are to do certain activity at the premises of their principals and remuneration towards their services are to be paid as per the work executed and as not per the labour supplied. Therefore, as per the decision of Ritesh Enterprises (supra) wherein this Tribunal has held that contracts for execution of work of loading, unloading, bagging, stacking and destacking in terms of the agreement, the payment is to be made for lump sum work not as per the labour supplied. In these circumstances, the demand under the Manpower Recruitment Service is not sustainable. As observed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e definition of "manpower recruitment or supply agency' (section 65(68) and are liable to Service tax 11. It can be seen from the above reproduced portion of the Master Circular that it is in respect of supply of manpower which is engaged for specified period or for completion of particular projects or tasks. The clarification, is in case of supply of man power, it can be seen that the clarification specifically needs that the agency agrees for use of services of an individual to another person for a consideration as supply of manpower. In the cases in hand, there is no agreement for utilization of services of an individual but a job/lump-sum work given to the appellants for execution. The said clarification issued by the Board would be a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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