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2017 (6) TMI 1387 - HC - Service TaxDemand of Service tax alongwith interest - Manpower Recruitment or Supply Agency Services - word “recruitment” and “supply” in Section 65(68) of the Finance Act, 1994, referred to same services or then services of different nature? - HELD THAT:- It is agreed position between the parties that issues arising in the present appeal stand concluded against the Revenue and in favour of respondent-assessee by virtue of decision of this Court in COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX VERSUS M/S. SHRI SAMARTH SEVABHAVI TRUST, M/S. AMRIT SANJIVANI SUGARCANE TRANSPORT CO. PVT. LTD., M/S. GODAVARI KHORE CANE TRANSPORT COMPANY (P) LTD. AND M/S. GANESH ARPIT SUGARCANE TRANSPORT PVT. LTD. [2015 (3) TMI 1170 - BOMBAY HIGH COURT] where it was held that it appears that the Appellate Tribunal has rightly come to the conclusion that the respondent's work, though provided services to the sugar factory, did not come within the mischief of the term “Manpower Recruitment or Supply Agency”. All the substantial questions of law are answered in favour of respondent-assessee and against the appellant-Revenue.
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