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2016 (12) TMI 285 - AT - Service TaxDemand of Service Tax - Manpower Recruitment and Supply Agency Services - whether the demand on the ground that the appellants have entered into an agreement with the Sugar factory for harvesting of sugar cane, loading and unloading along with transportation to the sugar factory, justified? - Held that: - the issue involved in this case is now squarely covered by the judgment of Hon'ble High Court of Bombay in the case of Commissioner of Central Excise Vs. Samarth Sevabhavi Trust & Ors.[2015 (3) TMI 1170 - BOMBAY HIGH COURT], where it was held that there is no supply of labour to the sugar factory concerned. The respondents have undertaken the activities of harvesting of sugarcane and transporting the same to the sugar factory for which labour is employed. Having regard to the nature of contract between the respondents and sugar factory and the scope of definitions, 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”. Therefore, it is clear that no manpower has been supplied by the respondents to the sugar factory to constitute supply of manpower. Appeal allowed - no taxability - decided in favor of assessee.
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