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2017 (2) TMI 844 - AT - Service TaxHarvesting and loading & unloading of the sugarcane at the sugar factory - whether amounts to rendering of services under the head 'manpower recruitment or supply agency service' and is taxable or not? - Held that: - the revenue authorities are not able to show that the appellant had supplied manpower to M/s Bhima Sahakari Sakhar Karkahana Ltd. We find that identical issue came up before the Tribunal in various matters and it has been held by the Tribunal that such activities does not fall under the category of ‘manpower recruitment or supply agency service’ - appeal allowed - decided in favor of appellant.
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