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2015 (11) TMI 470 - CESTAT MUMBAI

2015 (11) TMI 470 - CESTAT MUMBAI - TMI - Demand of service tax - Manpower Recruitment or Supply Agency service - Respondent is engaged in work-wise carrying out lifting and storing of sugar bags - Held that:- Impugned order has categorically recorded that the respondent had received an amount towards "Hamali charges" as a lumpsum value and not for the individual worker wise, who are employed for undertaking the work of lifting and storing of sugar bags in the sugar factory. The entire tenor of .....

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e. - 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 appeared on behalf of the respondent. On perusal of the records, we find that the issue lies in a .....

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rom the sugar factory and paying wages to the workers/labourers/employees by him; hence, liable to discharge service tax liability. 4. We find that the first appellate authority in the impugned order has categorically recorded that the respondent had received an amount towards "Hamali charges" as a lumpsum value and not for the individual worker wise, who are employed for undertaking the work of lifting and storing of sugar bags in the sugar factory. The entire tenor of the order seems .....

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arvesting, 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 conce .....

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x., 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 a contract ought to be ascertained only from the terms and conditions thereof. Neither the nomenclature of the document nor any particular activity undertaken by the parties to the contr .....

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