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2023 (10) TMI 1047 - CESTAT CHENNAILevy of Service tax - Manpower recruitment or supply service - recovery of charges from the farmers towards sugarcane cutting and paid the same to labour contractors - HELD THAT:- The issue stands squarely covered by the decisions of the Tribunal in the appellants own case for a different period in M/S. ARIGNAR ANNA SUGAR MILLS VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, TRICHY [2018 (9) TMI 387 - CESTAT CHENNAI] where it was held that The Tribunal on identical set of facts had considered the issue and held that the sugarcane growers themselves are encouraging the harvesting labourers and as a mere facilitation, the amount to be paid to these harvesters are deducted from the price of the sugarcane that is to be paid to the farmers. The Commissioner (Appeals) in a similar set of facts, in the appellant's own case, has set aside the demand. The demand cannot sustain and requires to be set aside - Appeal allowed.
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