Service of transporting tractors cannot be treated as manpower supply Services

Syal & Associates Vs Commissioner of Central Excise, Chandigarh (CESTAT Chandigarh) Brief facts of the case are that the appellants are engaged in the business of transportation of tractors by driving the tractors from the factory of M/s Punjab Tractors Ltd to the premises of dealers. As per the agreement, the tractors were to be driven by the drivers appointed by the appellants; consideration was paid to the appellants on the basis of the rates fixed on per kilometer basis; the appellants were required to ensure that the tractors were delivered in proper and good condition. The department...