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TMI Blog2011 (4) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is a 'trust' registered under 'Bombay Public Trust Act'. Under an agreement with M/s Samarth Sevabhavi Sahakari Sakhar Karkhana Ltd., Anguish Nagar, they agreed to harvest sugar cane grown by members of the SSK Ltd and also by others. The appellant, during the aforesaid period, got the work done through sub-contractors. A free English translation of the agreement between the appellant and M/s SSK Ltd. (sugar factory) is available on record. This agreement was entered into on 2.6.2006. We are told by the learned counsel that there was no such agreement between the appellant and the sugar factory prior to the said date. On a perusal of the terms and conditions of the above agreement, we note that the appellant-trust undertook the job of cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l has relied on a stay order passed by this Bench vide Vridheshwar Agriculturral Produce Transport Pvt. Ltd. vs. Commissioner 2009(15)STR 174(Tri-Mum), where after noting that the assessee was engaged by a sugar manufacturer to cut sugar cane and deliver the same at the factory gate and that the people employed for cutting and delivery of sugar cane were no remunerated by the sugar factory but were paid employees of the assessee, this Bench took prima facie view in favour of the assessee and granted them waiver and stay. The learned counsel has also cited two-three orders-in-appeal which are in favour of the appellant. Per contra, the learned JCDR has in his own way and, claiming support from a circular of the Board, submits that the job un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rior to 2.6.2005. The impugned demand of service tax is partly for the period prior to 2.6.2005, for which period, no evidence whatsoever, has been adduced by the assessee to show that their activity did not constitute 'manpower supply' service. At this stage, the learned counsel has come forward with an offer to pre-deposit of Rs.10 lakhs. In this context, he has also produced copies of the accounts of the trust for the year ended 31.3.2010, which indicate that there was an amount of Rs.13.295.92 as excess of expenditure over income as on 31.3.2010 and further that the cash and bank balances with the trust total to only Rs.6,40,679.59 as on the said date. We are not impressed with the reliance placed by the appellant on these records which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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