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2016 (2) TMI 943 - AT - Service TaxService tax liability - manpower recruitment and supply agency services - supply of labour for harvesting and transportation of sugar cane to the sugar factory - Held that: - the issue is no more res integra as the Hon’ble High Court of Bombay in the case of Commissioner of Customs, Central Excise & Service Tax vs. Godavari Khore Cane Transport Co. P Ltd.[2015 (3) TMI 483 - BOMBAY HIGH COURT] in similar set of facts held in favour of the assessee holding that the activity will not fall under the category of ‘manpower recruitment and supply agency services’ - the impugned order is unsustainable and liable to be set aside - service not taxable - appeal allowed - decided in favor of appellant.
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