This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Job work on per piece basis cannot be treated as Manpower Supply Service
Case Law Details
- Case Name
- Mahendrapal & Co. Vs C.C. E. & S.T. (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Mahendrapal & Co. Vs C.C. E. & S.T. (CESTAT Ahmedabad)
The appellants have claimed that the services provided by them do not qualify as ‘Manpower Supply Service’ as it was a contract for job work on per piece basis. It has been argued that the appellants were providing services to M/s Mars Forge Private Limited. The appellants had raised the bill towards labour charges for the activity of inspection, loading and dispatch, production, cutting, short blasting, security guards, gardening etc.
It was argued that the manpower hired by the contractor was working under the control of con...
