TMI Blog2015 (3) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... nd was uncalled for. After the notice was issued and the demand was made, it became a difficult endeavour for the Revenue to bring the service provided by the respondent within the definition of Manpower Recruitment and Supply Agency. In our view, it was not possible for them to do so then. - Decided against Revenue. - Central Excise Appeal No. 19 of 2014 - - - Dated:- 27-1-2015 - A. V. Nirgude And V. K. Jadhav,JJ. For the Appellants : Dr Mrs Kalpalata B Bharaswadkar For the Respondents : Mr Prasad Paranjape h/f Mr J R Shah ORDER Per Court : 1. This appeal challenges the judgment and order passed by the Customs Excise Service Tax Appellate Tribunal, Mumbai, holding that the service in question was not taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices. The question between the parties was whether the services would fall within the definition of Manpower Recruitment or Supply Agency Services. The definition of this term is mentioned in Clause 105(k) of Section 65 of Finance Act. It reads as under: 105(k) Taxable service means any service provided or to be provided to any person, by a manpower recruitment or supply agency in relation to the recruitment or supply of manpower, temporarily or otherwise, in any manner 3. The term Manpower Recruitment or Supply Agency is separately defined in Clause 68 of Section 65, which reads as under: 65(68) manpower recruitment or supply agency means any person engaged in providing any service, directly or indirectly, in any mann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocured by the respondent either individually or through some other agencies but how was such work done was not the concern of the sugar factory. Harvesting sugarcane, at-least today, is a labour intensive activity. Very soon, this work would be done mechanically. So, the nature of work undertaken by the respondent must be understood in the context in which it was understood by the respondent and its principal-sugar factory . This interpretation of the agreement between the respondent and its principal is in tune with the Judgment of the Supreme Court in the case of Super Poly Fabriks Ltd. Vs. Commissioner of C. Ex., Punjab, reported in 2008 (10) S.T.R . 545 (S.C.). Paragraph No. 8 of the said judgment can be relied upon to drag the point ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
