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2020 (1) TMI 1643 - AT - Service TaxClassification of services - manpower recruitment and supply agency service or renting of immovable property service - mobilizing, arranging and supply of manpower and the payments that were made to the gangs - HELD THAT:- Brief facts of engaging the gangs for cutting the sugarcane is explained by the ld. counsel for the appellants. From such facts, it is not found that the appellants are engaging labourers for cutting the sugarcane. In fact, there is also no evidence to show that the appellants are receiving any consideration for providing manpower recruitment and supply agency service. The decision rendered by the Tribunal in the case cited by the ld. counsel for the appellant in M/S. THE AMARAVATHI CO-OPERATIVE SUGAR MILLS LTD VERSUS CCE & ST, COIMBATORE [2018 (7) TMI 1837 - CESTAT CHENNAI] has analysed the very same issue and held in favour of the assessee. Appeal allowed.
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