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2015 (2) TMI 887 - AT - Service TaxManpower Recruitment or Supply Agency Services - Assessee contends that activity does not fall under the said category - Held that:- Issue came up before this, Tribunal in the case of Bhogavati Janseva Trust Vs. Commissioner of C.Ex., Kolhapur reported in [2014 (9) TMI 482 - CESTAT MUMBAI] held that the activity of Harvesting and transportation of sugarcane from the farmer's field to the sugar factory does not fall under the category of Manpower Recruitment or Supply Agency Services. In the case of Amrit Sanjivni Sugarcane Transport Co. Pvt. Ltd. vide [2013 (8) TMI 58 - CESTAT MUMBAI] that Tribunal has taken the same view. In these circumstances, the issue is no more res integra, therefore, we hold that in all these matters the appellants are not liable to pay service tax under the category of Manpower Recruitment or Supply Agency Services. - Impugned order is set aside - Decided in favour of assessee.
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