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2014 (9) TMI 482 - AT - Service TaxSupply of manpower service or not - harvesting of sugarcane and transportation of sugarcane by trucks, tractors, head loads, etc. to the sugar factory - Held that:- the consideration is paid not on the supply of manpower but on the sugarcane supplied on tonnage basis. If an efficient contractor engages less manpower, he will make more profits while an inefficient contractor engaging more manpower would make less profits. In other words, since the consideration is received on the quantity of sugarcane delivered, the essential nature of service is the harvesting and supply of sugarcane. How the service is rendered is not relevant for classification of the service. In view of the decisions of this Tribunal in the case of Amrit Sanjivni Sugarcane Transport Co. Pvt. Ltd. [2013 (8) TMI 58 - CESTAT MUMBAI] and Samarth Sevabhavi Trust [2013 (8) TMI 218 - CESTAT MUMBAI], we hold that the impugned demands are not sustainable in law. - Decided in favor of assessee.
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