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2018 (7) TMI 1837 - AT - Service TaxMan Power Recruitment or Supply Agency Service - the farmer has negotiating with one harvesting contractor, however has requested the sugar mill to deduct the harvesting charges from the agreed procurement price and pay the same to the harvesting contractor - Held that:- No doubt, in statements dated 10.12.2009 sugarcane farmers have stated that the appellants appoint only the contractors to arrange for harvesting the sugarcane from the field on payment of cutting charges and payment of cutting charges as deducted from the amount payable for sugarcanes to the concerned farmers. However, from para 6.5 of the impugned order, it becomes evident that these statements given by the concerned farmers have been retracted during the course of cross examination - there are no substantial difference in the practice followed during the impugned period and that followed in the period covered in subsequent order of the Commissioner dated 30.06.2016. Appeal allowed - decided in favor of appellant.
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