RITESH ENTERPRISES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) IN terms of the impugned order, the following dues have to be paid :

(2.) WE heard both sides. The learned Advocate stated that the appellants have actually undertaken the work of handling and transportation of fertilizers. He directed our attention to the two contracts, which are very relevant and explained the provisions. In terms of the contract, the appellants are required to undertake the job of handling. The details of handling the fertilizers and transportation are given in the contract. Our attention was invited to para 6 of the contract entered into by M/s. Aspinwall and Company, which is reproduced below:

(3.) REVENUE proceeded against the appellants on the ground that they are rendering the services of "Manpower Recruitment or Supply Agency", which is taxable. Statements have been taken from Sri I.K. Sharath Kumar, Partner and Sri M. Shekhara Pujari, Assistant General Manager, M/s. Aspinwall & Co. It is the finding of the learned Adjudicating Authority that the appellants are supplying labour. They have also relied on the licence given by the Labour Department. The learned Advocate stated that under the Labour Laws, the licence has to be obtained for doing the work of loading and unloading and handling of the materials under the Contract Labour Act, 1970. This licence has been issued only for that and not for the supply of labour to the other parties.