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2019 (10) TMI 536 - AT - Service TaxClassification of services - Manpower recruitment and supply of manpower services or not - contention of appellant is that the scheme of procurement of ‘sugarcane’ by sugar factories involves state governments which prescribe the support price and the arrangement requiring sugarcane growers to deliver the harvested cane at the factory - HELD THAT:- The issue decided in the case of SATARA SAHAKARI SHETU AUDYOGIK OOS TODANI VAHTOOK SOCIETY VERSUS CCE., KOLHAPUR [2014 (12) TMI 42 - CESTAT MUMBAI] where it was held that the appellants do not undertake this work for anybody else except for the sugar factory concerned. In other words, they do not supply manpower to any customer who approaches them. Therefore, the impugned demands by classifying the activity under “manpower supply service” are not sustainable in law. The facts and circumstances of the present case are identical in that it is for, and on behalf of, the sugarcane growers that the sugar factory entered into an agreement as custodian of the dues payable to the farmers for the harvesting and transport to the factory is not ‘manpower recruitment and supply agency services.’ Appeal allowed - decided in favor of appellant.
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