TMI Blog2015 (2) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... va Trust Vs. Commissioner of C.Ex., Kolhapur reported in [2014 (9) TMI 482 - CESTAT MUMBAI] held that the activity of Harvesting and transportation of sugarcane from the farmer's field to the sugar factory does not fall under the category of Manpower Recruitment or Supply Agency Services. In the case of Amrit Sanjivni Sugarcane Transport Co. Pvt. Ltd. vide [2013 (8) TMI 58 - CESTAT MUMBAI] tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x demand has been confirmed against them under the category of Manpower Recruitment or Supply Agency Services. The appellant namely M/s. Mula Parisar Sarva Seva Sangh has also filed an application for urging additional ground to be taken on record as they want to contest the service tax liability also considering the fact that whether the appellant is liable to pay service tax or not. As liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are engaged in the activity of harvesting sugarcane and thereafter transporting from the field to the sugar factory, during the period April 2006 to January 2012. Revenue is of the view that the said activity undertaken by the appellants fall under the category of Manpower Recruitment or Supply Agency Services. Therefore, various show cause notices were issued to the appellants, and during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t or Supply Agency Services. 5. Heard the parties. 6. The said issue came up before this Tribunal in the case of Bhogavati Janseva Trust Vs. Commissioner of C.Ex., Kolhapur reported in 2014 (34) STR 410 wherein this Tribunal held that the activity of Harvesting and transportation of sugarcane from the farmer's field to the sugar factory does not fall under the category of Manpower Recrui ..... X X X X Extracts X X X X X X X X Extracts X X X X
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