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2019 (10) TMI 323 - AT - Service TaxClassification of services - Business auxiliary services or manpower supply and recruitment services? - Devolution of tax liability - cost of transportation of the harvested sugarcane to the factory of M/s Vasant Sahakari Sakhar Kharkhana Ltd. - HELD THAT:- The Tribunal has, in SATARA SAHAKARI SHETU AUDYOGIK OOS TODANI VAHTOOK SOCIETY VERSUS CCE., KOLHAPUR [2014 (12) TMI 42 - CESTAT MUMBAI], held that there is no element of manpower supply or recruitment by the appellants to the sugar factory and therefore, the services rendered by the appellants cannot be classified under manpower recruitment or supply agency services, by any stretch of imagination The findings in the impugned order do establish that the appellant was a mere intermediary between its constituents, albeit as a separate artificial person, and the labour contractors to empower in securing most economical supply and to ensure handing over of consideration from the dues, held by M/s Vasant Sahakari Sakhar Kharkhana Ltd, in accordance with the public procurement policy for sugarcane. Appeal allowed - decided in favor of appellant.
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