Service of unloading, transportation and stacking of coal not classifiable as ‘manpower recruitment or supply agency’

S. Selvam Vs Commissioner of Central Excise and Service Tax (CESTA Chennai) CESTAT Chennai held that service of unloading, transportation and stacking of coal from railway wagons to coal yard cannot be classified under the category of ‘manpower recruitment or supply agency’ service. Facts- Shri S. Selvam, Lorry Transporting and Civil Contractor, the appellant herein, was engaged by M/s. BHEL Complex Co-operative Labour Contract Society Ltd., Trichy for the purpose of unloading of coal from railway wagons and for its transportation to the coal yard. It appears that a contract was entered by...