SHRI SAJJID AHAMAD, A. JANARDHAN GOUD AND P. MALLIKARJUN REDDY Vs. COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX

JUDGEMENT

(1.) THESE three appeals having common question of facts and law involved have been filed by three different appellants. The details are as follows:

(2.) FOR purposes of carrying out the above activities at the Retail Outlet, the Labour contractor shall provide 1 office staff, 1 security guard, 1 air boy, 5 driveway salesmen and 1 relief staff. The requirements of Driveway Salesmen shall be reviewed on a quarterly basis by the Corporation and communicated to the labour contractor for compliance.

(3.) THE expenses in connection with the operation of the Retail Outlet like electricity, water, etc. will be borne by the Corporation. With regard to telephone, only rentals and local calls and trunk calls to corporations offices and supply points will be borne by the corporation. Expenses towards other calls for personal/prive use will be borne by the labour contractor.