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 ha

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