TMI Blog2015 (11) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the Hon'ble High Court in the case of CCE & ST vs. Godavari Khore Cane Transport Company Pvt. Ltd. - [2015 (3) TMI 483 - BOMBAY HIGH COURT]. - issue involved is now squarely covered by the judgement of the Hon'ble High Court; accordingly, we hold that the impugned order is correct - Decided in favour of assessee. - Appeal No. ST/449/10 - - - Dated:- 9-7-2015 - M V Ravindran, Member (J) And Raju, Member (T) For the Petitioner : Shri A N Kulgod, Asst Comm (AR) For the Respondent : None ORDER Per M V Ravindran 1. This appeal is filed by the Revenue 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 app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecause, as said above, the services provided by the respondent, though for harvesting, loading, unloading, etc., it was essentially a package deal through which the sugar factory would get their essential raw material supplied to their factory site. In what manner the work is done was known to the sugar factory but was not their concern really. The sugar factory was aware that this work is done with the help of number 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 underta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Slowly, labour contract services were also made taxable in the year 2005. The package deal which is involved in this case was not subjected to service tax in the year 2005 and so, the Revenue was really not able to demand service tax to the respondent. The provisions of Finance Act did not give them sufficient leeway. So the notice and demand 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. Since then much water has flown and now sufficient amendments are made in the relevant provisions. We are told that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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