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2014 (6) TMI 690 - CESTAT CHENNAIWaiver of pre deposit - Manpower Supply Service - Payment of labour charges to farmers - organizing labourers making it available to the farmer for harvesting sugar cane - Held that:- In the absence of employer-employee relationship between the applicant and the labourers, prima facie, it appears that payment to the labourers is only routed through applicant and applicant is not receiving any consideration for services, if any, rendered. For levying service tax, it is necessary that services should be rendered and there should be consideration received for such services. Since adequate proof regarding consideration retained by the applicant is not brought on record, we consider it proper to grant waiver of pre-deposit of dues arising from the impugned order for admission of appeal following the earlier order given by this Tribunal. We also note that the order passed by the Bombay Bench of the Tribunal in the case of Samarth Sevabhavi Trust (2011 (4) TMI 918 - CESTAT, MUMBAI) was in a different set of facts. We note that applicant therein was not a sugar factory. The applicant therein was engaged in the business of organizing labourers making it available to the farmer for harvesting sugar cane and also in transportation of sugarcane to the sugar factory and they were receiving consideration for the services. Therefore, we feel that the order passed in that case is not applicable in the facts of the present case. - Stay granted.
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