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2014 (3) TMI 861 - CESTAT CHENNAIStay application - assistance in providing labourers for cutting sugar cane - Whether the assistance so provided is covered under the definition of "man-power supply or recruitment agency service" under Section 65(105)(k) of the Finance Act, 1994 read with Section 65(68) of the Act - Held that:- Prima facie, we are of the view that the applicant is not engaged in the business of supply of man-power for consideration. Though a relationship between the applicant and labourers as employer and employee may not be an essential criterion for the service to fall under the definition at section 65(68), in the absence of employer employee relationship the payment for the labourers cannot be considered to be paid to the applicant. The payment is only routed through them. As per section 67 of the Finance Act 1994, service tax can be demanded only on consideration received by the service provider. The amount of ₹ 4/- PMT charged appears to be for transportation of the employees from one site to the other and not towards consideration of services rendered by the applicant - Following decision of the case of M/s. Thiru Arroraran Sugars Ltd. [2013 (9) TMI 951 - CESTAT MUMBAI] - Stay granted.
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