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2015 (4) TMI 38 - AT - Service TaxManpower Recruitment and Supply Agency Service - activities of cutting/harvesting and transporting of sugarcane to Sugar factory - first appellate authority came to a conclusion that the services rendered by the appellant would not fall under the category of manpower supply agency service - Held that:- Since then much water has flown and now sufficient amendments are made in the relevant provisions. We are told that now all services, except the services mentioned in the "negative list" are made taxable. Until this provision is made i.e. July 2012, the situation was different for the Revenue and apparently, the services rendered by the respondent at the relevant time were found not taxable. - Decision in the case of Bhogavati Janseva Trust Vs. CCE, Kolhapur [2014 (9) TMI 482 - CESTAT MUMBAI] and Satara Sahakari Shetu Audyogik Oos Todani Vahtook Society Vs. CCE, Kolhapur [2014 (12) TMI 42 - CESTAT MUMBAI] followed - No merit in appeal filed by Revenue - Decided against Revenue.
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