2015 (4) TMI 79

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ri Rakesh Goyal, Additional Commissioner (AR) ORDER Per: S S Kang: The appeals are being taken up for hearing afresh in view of the order dated 5th September 2012 passed by the Hon'ble Bombay High Court in Central Excise Appeal Nos. 5, 6 & 7 of 2012. The Hon'ble Bombay High Court vide order dated 5.9.2012 set aside the final order passed by the Tribunal and remanded the matter to the Tr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appellants also entered another agreement with the sugar factories for sugarcane cutting and transportation. The contention is that this issue is now settled by the Tribunal in the case of Amrit Sanjivini Sugarcane Transport Co. Pvt. Ltd. vs. CCE, final order NO. A/532/13/CSTB/C-I dated 2.4.2013 in appeal NO. ST/166/2009. 4. The Revenue relied upon the findings of the lower authority that the app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd as per Section 65(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'. 5.3 From the above definition, it is clear that the service brought under the tax net under the 'Manpower Recruitment or Supply Agency Service .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X