Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 470 - AT - Service TaxDemand of service tax - Manpower Recruitment or Supply Agency service - Respondent is engaged in work-wise carrying out lifting and storing of sugar bags - Held that:- Impugned order has categorically recorded that the respondent had received an amount towards "Hamali charges" as a lumpsum value and not for the individual worker wise, who are employed for undertaking the work of lifting and storing of sugar bags in the sugar factory. The entire tenor of the order seems to be that the activity undertaken by the appellant is one of the lumpsum activity. We find that the issue involved in this case is now squarely covered by the judgment of the Hon'ble High Court in the case of CCE & ST vs. Godavari Khore Cane Transport Company Pvt. Ltd. - [2015 (3) TMI 483 - BOMBAY HIGH COURT]. - issue involved is now squarely covered by the judgement of the Hon'ble High Court; accordingly, we hold that the impugned order is correct - Decided in favour of assessee.
|