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2017 (5) TMI 1023 - AT - Service TaxManpower Recruitment and Supply Agency Services - activity of cutting of sugarcane and loading the same and conveying it in bullock carts and delivery at the sugar factory, and also unloading the same at the sugar factory - Held that: - Identical issue was considered by this bench in the case of Shri Samarth Sevabhai Trust [2015 (3) TMI 1170 - BOMBAY HIGH COURT], where it was held that the activity undertaken is of harvesting, loading and unloading in a package deal to a sugar factory would not be covered under Manpower Recruitment or Supply Agency Service - appeal allowed - decided in favor of appellant.
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