Activity not classifiable under Manpower Recruitment or Supply Agency Service when agreement is for particular job

Naresh K Solnaki Vs C.C.E. & S.T (CESTAT Ahmedabad) CESTAT Ahmedabad held that when the agreement between the service provider and recipient is for a particular job and not for supply of man power, the activity cannot be classified under ‘Man Power Recruitment or Supply Agency Service’. Facts- The appellant are engaged in series of activities for their service recipient M/s Intricast Private Limited like breaking the upper cover of shell of castings by pneumatic hammer, and also drilling for removal of upper cover and separating each of the pieces in the welding and reduction of size o...