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2016 (11) TMI 1002 - CESTAT MUMBAIService tax liability - manpower recruitment and supply agency service - Held that: - appellant is a charitable trust who is executing a contractual obligation to M/s Loknete Baburao Patil Sahakari Sakhar Karkhana Ltd., for carrying out the activities of harvesting and transportation of sugar cane on behalf of sugar cane producers and are paid consideration by the sugar factory. It is the finding of adjudicating authority that the payment received by appellant is taxable under the category of “manpower recruitment and supply agency services”. The issue is no more res integra as the Hon'ble High Court of Bombay in the cases CCE v. Shri Samarth Sevabhavi Trust & Ors. [2015 (3) TMI-1170 (Bom)] on identical set of facts upheld the order of the Tribunal that these kind of services are not covered under the category of “manpower recruitment and supply agency services”. Appeal allowed - decided in favor of appellant.
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