Job work on per piece basis cannot be treated as Manpower Supply Service

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...