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ST - Appellant had done job work by deploying their employees to the factory premises of TATA Motors and received consideration based upon the number of pieces that would be manufactured by appellant - no ST liability arises under "Manpower Recruitment or Supply Services" - Appeal allowed: CESTAT

By TIOL News Service

MUMBAI, DEC 06, 2015. THE appellants were deploying their employees to the factory premises of TATA Motors for manufacturing items based upon the purchase order placed by Tata Motors.

It is the case of the department that the appellant should have discharged Service tax liability under the category of "Man Power Recruitment or Supply Services".

It was the defense of the appellant before the lower authorities that they had done specific job work of the parts as required by Tata Motors by deputing their persons; that Tata Motors Ltd. had agreed to pay consideration to the appellant based upon the number of pieces that would be manufactured by appellant in the factory premises of Tata Motors and, therefore, no ST liability arises.

The appellant is before the CESTAT against the arrived tax liability.

The Bench observed that the issue is no longer res integra inasmuch the appellant as well as the service recipients understood the agreement between them as the lump-sum agreement and not for supply of manpower.

Moreover, in the case of Shriram Sao TVS Ltd. - 2015-TIOL-577-CESTAT-MUM, the Bench in a similar kind of service of lump-sum contract for harvesting, loading and unloading of sugarcane had held thus -

ST - Work undertaken is harvesting of sugar cane and transporting the same to the sugar factory for which labour is employed - Service brought under the tax net under 'Manpower Recruitment or Supply Agency Service' envisages supply of labour per se - issue no more res integra - ST demand not sustainable - Revenue appeal rejected: CESTAT [para 4, 5]

The order was set aside and the appeal was allowed with consequential relief, if any.


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