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2015 (3) TMI 1170 - HC - Service TaxDemand of Service tax alongwith interest - Section 73 of the Finance Act, 1994 - Manpower Recruitment or Supply Agency Services - Act of harvesting of sugarcane and transporting the same from the fields of the concerned farmers to the sugar factories' site - Held that:- there is no supply of labour to the sugar factory concerned. The respondents have undertaken the activities of harvesting of sugarcane and transporting the same to the sugar factory for which labour is employed. Having regard to the nature of contract between the respondents and sugar factory and the scope of definitions, it appears that the Appellate Tribunal has rightly come to the conclusion that the respondent's work, though provided services to the sugar factory, did not come within the mischief of the term “Manpower Recruitment or Supply Agency”. Therefore, it is clear that no manpower has been supplied by the respondents to the sugar factory to constitute supply of manpower. - Decided against the revenue
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