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2019 (4) TMI 589 - AT - Service TaxClassification of services - Manpower recruitment and supply agency service or not - appellant is required to cut sugarcane and transport the same to Sugar Factory. The contract was for a lump sum payment of 1% of sales and not as per “man days” - Held that:- The contract entered into by the Appellants was for chopping and transportation of sugarcane and not to supply any manpower. This Bench in the case of Samarth Sevabhavi Trust [2013 (8) TMI 218 - CESTAT MUMBAI] has held that from the documents available on record we do not find any activity undertaken by the trust either for the recruitment of manpower or for supply of manpower to the sugar factory - the facts of the case are identical. Appeal allowed - decided in favor of appellant.
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