9911796707
TMI Blog2015 (11) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... nue against Order-in-Appeal No. AGS/(102)/62/2010 dated 21/06/2010 dated 21/06/2010 passed by Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. None appeared on behalf of the respondent. On perusal of the records, we find that the issue lies in a narrow compass; accordingly, the appeal is taken up for disposal in the absence of any representation from the respondent. 3. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar factory. The entire tenor of the order seems to be that the activity undertaken by the appellant is one of the lumpsum activity. We find that the issue involved in this case is now squarely covered by the judgment of the Hon'ble High Court in the case of CCE & ST vs. Godavari Khore Cane Transport Company Pvt. Ltd. - 2015-TIOL-253-HC-MUM-ST. We with great respect reproduce the relevant parag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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.). Paragr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax in our country, it becomes clear that when the State was in the process of including various types of services in service tax net, the State's policy was to include different services at different point of time. For the first time in 1997, the State included Recruitment Service as taxable service. Slowly, labour contract services were also made taxable in the year 2005. The package deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tuation was different for the Revenue and apparently, the services rendered by the respondent at the relevant time were found not taxable. 5. It can be seen from the above reproduced paragraphs that the issue involved is now squarely covered by the judgement of the Hon'ble High Court; accordingly, we hold that the impugned order is correct and legal does not suffer from any infirmity. 6. App ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
