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2022 (12) TMI 468 - AT - Service TaxJob work - Manpower Recruitment and Supply Agency Services or not - arrangement with the farmers for harvesting and transportation of sugarcane to sugar mills - appellants while paying the cost of sugarcane to the farmers they deduct the expenses of harvesting and transportation of sugarcane - HELD THAT:- The fact is not in dispute that the appellants have no arrangement for supply of manpower for harvesting and transportation of sugarcane for supply to sugar mills. It is also the fact that charges were calculated on per ton basis therefore, the number of manpower, man-days or man-hours is not relevant for carrying out the activities of harvesting, transportation etc. The arrangement is job specific and not the manpower specific. Considering the various decisions referred including judgment of Hon’ble Bombay High Court in SATARA SAHAKARI SHETU AUDYOGIK OOS TODANI VAHTOOK SOCIETY VERSUS CCE., KOLHAPUR [2014 (12) TMI 42 - CESTAT MUMBAI], the issue is no more res-integra and the demand under Manpower Recruitment and Supply Agency Services is not sustainable. Appeal allowed - decided in favor of appellant.
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