2018 (12) TMI 1184 – CESTAT CHENNAI – TMI – Classification of services – manpower recruitment or supply agency service or not – work of grinding roasted coffee beans, blending coffee powder with chicory and packing of coffee powder – Held that:- It is seen from the invoices as well as from the records that the appellant was receiving charges on the basis of kilogram of coffee powder which is subjected to various activities of grinding, mixing, blending etc. The payment is not in respect of number of persons engaged or work done on daily basis or hourly basis.
–
The Tribunal in the case of Divya Enterprises Vs. Commissioner of Central Excise, Mangalore [2009 (12) TMI 155 – CESTAT, BANGALORE] had occasion to analyse a similar issue and h
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g of coffee powder. They had not discharged service tax on the said services. The show cause notices proposed demand of service tax for the period from 2005 – 06, 2006 – 07 and 2008 – 09. After due process of law, the original authority confirmed the demand along with interest and also imposed penalties. Aggrieved, the appellants preferred appeals before Commissioner (Appeals) who upheld the demand, interest and penalties. Hence the present appeals. 2. On behalf of the appellants, ld. counsel Shri S. Kannappan appeared and argued the matter. He submitted that the appellants were undertaking work on specified rates for doing such activities and was a job worker for Narasus Coffee Company. The appellants were paid labour charges on weekly bas
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
he findings in the impugned order. It is submitted by him that the appellants were providing labour work to Narasus Coffee Company for doing the activities of blending, grinding, mixing and packing of coffee powder. The work was undertaken at the premises of Narasus Coffee Company and the appellant had received charges for such activities. This is very much clear that the appellant were providing manpower to Narasus Coffee Company. 4. Heard both sides. 5. The issue is whether the activity of the appellants amounted to manpower recruitment or supply agency. It is seen from the invoices as well as from the records that the appellant was receiving charges on the basis of kilogram of coffee powder which is subjected to various activities of gri
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =