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TMI Blog2024 (9) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Bhavik Hiteshbhai Shah has not provided the Man Power Recruitment and Supply Agency Service whereas he has undertaken the job of various activities up till the scrap converted into billets, therefore, the activity is amounting to manufacture in terms of Section 2(f) of Central Excise Act, 1944. Merely, because for carrying out the said job work the manpower is deputed that itself does not mean that the appellant have provided the Man Power Recruitment and Supply Agency Service . The appellant have also raised the bill of per KG of material processed by the appellant. From the bill raised by the appellant, it is clear that the rate was charged on the basis of the total weight of the material processed by the appellant. Therefore, the ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided any service of Man Power Recruitment and Supply Agency Service to M/s Rajhans Metals Private Limited hence not liable to payment of service tax. He also referred to translated version of labour contract. He submits that in the identical matter when the assessee provides the job work on the basis of quantum of job work the labour is engaged for carrying out such job but the same does not qualify as Man Power Recruitment and Supply Agency Service . He placed reliance on the following judgments: Abbs Mussa Others 2024 (5) TMI 135 CES-AMD Shri Dayanand Mishra 2024 (4) TMI 233- CES-AMD Ritesh Enterprises 2010 (18) STR 17 (Tri. Bang.) Sureel Enterprises P. Ltd. 2019 (10) TMI 1245 CES-AMD Sureel Enterprises P. Ltd. 2021 (5) TMI 802 - CES-AMD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The labour cost shall be 0.44 paisa per kg of net casted billet. 3. Conditions 1. I have to perform your work diligently and faithfully as per the above prices, if I fail to perform the satisfactorily you are entitled to cancel this contract. I have to bear whatever cost you have to bear in this regard. 2. I myself have to recruit the employ men required for this contract of mine and as owner I have full responsibility to hire, or put him on leave wherever I work. The company has no responsibility in this. Because these will be considered as my workers and if any industrial dispute arises to hire or fire them, all the responsibility as owner will be mine and I have to pay all the legal dues required to give them legal rights. 3. I shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or does any act prejudicial to the interest of the company, M/s Rajhans Metal Pvt. Ltd. after giving 24 hours' notice can cancel the contract, and if the writer wants to be released from the contract, 30 days' notice must be given to the company in advance. 9. If the contract is to be continued by both the parties after the expiry of the contract period, the contract may be renewed for any other period subject to the terms and conditions of the contract. This agreement is binding on both parties if both parties have willingly entered into it. From the nature of work in the above contract and the payment terms against such work and other conditions clearly show that Shri Bhavik Hiteshbhai Shah has not provided the Man Power Recruitme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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