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Commissioner of Central Excise, Kolhapur Versus Shriram SAO. TVS Ltd.

2015 (4) TMI 38 - CESTAT MUMBAI

Manpower Recruitment and Supply Agency Service - activities of cutting/harvesting and transporting of sugarcane to Sugar factory - first appellate authority came to a conclusion that the services rendered by the appellant would not fall under the category of manpower supply agency service - Held that:- Since then much water has flown and now sufficient amendments are made in the relevant provisions. We are told that now all services, except the services mentioned in the "negative list" are made .....

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tion No.ST/CO/41/10, Appeal No.ST/391/10 - Final Order Nos. A/ 538-539/2015-WZB/STB - Dated:- 13-3-2015 - M. V. Ravindran And P. R. Chandrasekharan,JJ. For the Appellant : Shri S V Nair, Supdt (AR) For the Respondent : Shri D R Gadekar ORDER Per: M V Ravindran: 1. This appeal is filed by the Revenue against Order-in-Appeal No. P-II/PAP/67/2010 dated 21/04/2010 passed by Commissioner of Central Excise (Appeals), Pune. 2. Heard both the sides and perused the records. 3. The issue involved in this .....

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anging manpower for the purpose of harvesting/cutting and transporting of sugarcane to sugar factories. Coming to such a conclusion, show-cause notices were issued to the respondent and the adjudicating authority confirmed the demands on the respondent. Aggrieved of the such order an appeal was preferred before the first appellant authority. The first appellate authority after following the due process of law came to a conclusion that the services rendered by the appellant would not fall under t .....

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identical view was expressed by the bench in the case of Godavari Khore Cane Transport Company Pvt. Ltd. Central Excise Appeal No. 19 of 2014. The judgment of the Godavari Khore Cane Transport Company Pvt. Ltd. was taken in appeal by the Revenue before the Hon'ble High Court of Bombay at Aurangabad. Their Lordships has upheld the order of the Tribunal reported as in Appeal Nos.ST/256/08, ST/68, 07/09-Mum. The ratio of the judgement of the Hon'ble High Court at para 6 & 7; we with utm .....

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ber of labours , whose services are procured 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 agreeme .....

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ained only from the terms and conditions thereof. Neither the nomenclature of the document nor any particular activity undertaken by the parties to the contract would be decisive." 7. In any case, the agreement itself is eloquent enough to draw the above conclusion. In this background, we must look at the show cause notice dated 16.10.2008. On that date, whether the Revenue was in a position to levy tax on services provided by the respondent? The answer has to be in negative. Having regard .....

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