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2015 (9) TMI 1331 - AT - Service TaxManpower Recruitment and Supply Agency service - Held that:- appellant-assessee in this case has been engaged by sugar factories for harvesting sugarcane, transporting and unloading the same at the sugar factories which according to Revenue authorities would fall under the category of Manpower Recruitment or Supply Agency Services. We find that the issue is no more res integra as in the case of Bhogavati Janseva Trust vs. CCE - [2014 (9) TMI 482 - CESTAT MUMBAI] this Bench had allowed the appeals filed by various appellants and engaged in the very same activity. Since the issue is already decided by this Bench, we find that the appeal filed by Revenue against the Order-in-Appeal is liable to be rejected and the appeal filed by the appellant-assesssee against order-in-original needs to be allowed. - Decided against Revenue.
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