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.