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2019 (7) TMI 447 - AT - Service TaxClassification of services - Manpower Recruitment/Supply service or Business Auxiliary Service? - service provided by the appellant for handling agricultural products - HELD THAT:- It is seen that this specific assertion was made before the lower authorities but the same is not contested or refuted by the impugned order. The agreement with Reliance Fresh Limited also indicates that the contract is a Work Order though the payment has been made on the strength of man-days provided. The contract is for handling the agricultural produce and not for supplying the manpower. In the case of M/S. SHRI RAMADHAR SINGH VERSUS C.C.E., RAIPUR [2017 (5) TMI 1536 - CESTAT NEW DELHI] in similar circumstances, it has been held that such services are not liable to tax under Manpower Recruitment or Supply Agency Service. The service provided to M/s. Reliance Fresh Limited does not qualify as Manpower Recruitment and Supply Agency Services and the demand in so far as it relates to such service cannot be upheld - the demand on the said service provided to M/s. Reliance Fresh Limited is set-aside along with penalty and interest - Penalties also set aside. Appeal allowed in part.
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