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2013 (7) TMI 299 - CESTAT AHMEDABADMan power supply agency - The appellant is a co-operative society, manufacturing sugar – the farmers of the area, after cultivating the crop of sugarcane, are supplying the said sugar cane to the appellant's factory for producing sugar – whether the said activity would constitute the man power supply agency supply - Held that:- The appellant has arranged only for cutting of sugarcane crop from the field of farmers who are their members – further the appellant is charging lumsum amount for the help provided by them for cutting, loading and unloading of sugarcane from the fields of farmers – thus the lumsum amount which has been charged by the appellant as for services rendered cannot be classified as man power supply agency as the same has been decided in K. Damodarareddy (supra) and Ritesh Enterprises (2009 (9) TMI 386 - CESTAT, BANGALORE). - Prima facie case is in favor of assessee – Stay granted.
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