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2024 (2) TMI 256 - AT - Service TaxLevy of service tax - Man Power Recruitment or Supply Agency service (MRSA) - Transportation of goods by road - It is alleged by department that labour (services) was provided by appellant to farmers - HELD THAT:- On perusal of records it is seen that the appellant is a Co-operative society formed by farmers. It is alleged by department that labour (services) was provided by appellant to farmers. The appellant has made payment to the farmers on the basis of quantity of sugarcane cut and transported. It is not on the basis of man hours of work. Thus, the payment was made to farmer for harvesting, cutting and transportation of sugarcane. The very same issue was considered in the appellant's own case TALALA TALUKA SAHAKARI KHAND UDYOG MANDALI LIMITED, BILESHWAR KHAND UDHYOG, RANVIRBHAI B MORI, HARIBHAI OGHADBHAI BARAD AND ARJANBHAI KANABHAI DAHIMA VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, BHAVNAGAR [2022 (12) TMI 468 - CESTAT AHMEDABAD] for different period, and the Tribunal after elaborate discussion has set aside the demand holding that the activity does not fall under MRSA service. The Tribunal in the case of SAMARTH SEVABHAVI TRUST VERSUS COMMISSIONER OF CENTRAL EXCISE, AURANGABAD [2013 (8) TMI 218 - CESTAT MUMBAI] and in the case of M/S. ARIGNAR ANNA SUGAR MILLS VERSUS THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, TIRUCHIRAPPALLI [2023 (10) TMI 1047 - CESTAT CHENNAI] has taken similar views. The demand of Service Tax under 'Man Power Recruitment and Supply Agency' services cannot be sustained - the impugned order is set aside - appeal allowed.
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