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2018 (1) TMI 1171 - AT - Service TaxLabourers harvesting charges - Department took the view that these are services rendered by the assessee and are liable to service tax under the category of Man-power Recruitment or Supply Agency Services - Held that: - the amendments in the definition of the "services" as well as the taxable event in the Finance Act, 1994 relating to Man-power Recruitment Supply Agency Services and has come to the correct conclusion that service tax liability cannot be hoisted on the assessee for the impugned period - reliance placed in the case of Commissioner of Customs, Central Excise and Service Tax, Aurangabad Vs Shri Samarth Sevabhavi Trust [2015 (3) TMI 1170 - BOMBAY HIGH COURT], where it was held 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” - appeal dismissed - decided against Revenue.
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