TMI Blog2015 (8) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT MUMBAI] where an identical issue was agitated before the bench. Aggrieved, that in that case decision went in favour of the assessee, revenue preferred an appeal to the Honourable High Court of Bombay and their Lordships by judgement d[2015 (3) TMI 483 - BOMBAY HIGH COURT] dismissed the appeal of the revenue - impugned order is unsustainable and liable to be set aside - Decided in favour of assessee. - Appeal No. ST/645/10-Mum - - - Dated:- 2-7-2015 - M V Ravindran, Member (J) And P S Pruthi, Member (T),JJ. For the Appellant : None For the Respondent : Shri A B Kulgod, AC (AR) ORDER Per: M V Ravindran: This appeal is directed against order in original No. 3/ST/2010 dated 24.02.2010 and is filed by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Private Ltd. - Appeal Nos. ST/256/08, ST/68, 07/09-Mum where an identical issue was agitated before the bench. Aggrieved, that in that case decision went in favour of the assessee, revenue preferred an appeal to the Honourable High Court of Bombay and their Lordships by judgement dated 27 January - 2015 - dismissed the appeal of the revenue. We respectfully reproduce the entire judgement. 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 taxable on the date when tax was demanded. The facts are very simple and can be narrated as under ;- 2. The respondent is a private limited company, who entered into a contract with o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 manner for recruitment or supply of manpower, temporarily or otherwise, to any other person. 4. Having regard to the nature of contract between the respondent and sugar factory and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 home, which reads as under :- 8. There cannot be any doubt whatsoever that a document has to be read as a whole. The purport and object with which the parties thereto entered into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 taxable. Until this provision is made i.e. July 2012, the situation was different for the Revenue and apparently, the services rendered by the respondent at the relevant time were found not taxable. 8. The appeal is dismissed. 5. It can be seen that the issue is not settled by the Honourable High Court and is in favour of the appellant assessee. Accordingly, the hold that the impugned order is unsustainable and liable to be set aside and we do so. The impugned order is set aside and appeal is allowed with consequential relief if any. (Operative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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