Manufacturing at factory of service recipient on per container basis is not a Manpower Recruitment Service

Jayesh C Patel Vs C.C.E. & S.T. (CESTAT Ahmedabad)

There is no dispute in the fact that the appellants have entered into the contract for undertaking the manufacturing of Plastic Jars and containers in the factory of the Service recipient. The charges for the job is on per container basis, the appellants are not collecting the fixed wages or salary against providing the manpower. Therefore, we are of the clear view that the activity carried out by the appellant is of Job Work manufacturing and not of Manpower Recruitment Service.

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