TMI Blog2016 (1) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... of other jobs undertaken such as handling of sugarcane or sugar or cleaning or removal of boiler ash, stitching of sugar bags, etc., undertaken by the appellants, these activities also do not come within the purview of 'Manpower Recruitment or Supply Agency service' - Decision in the cases of SATARA SAHAKARI SHETU AUDYOGIK OOS TODANI VAHTOOK SOCIETY [2014 (12) TMI 42 - CESTAT MUMBAI] Ritesh Enterprises [2009 (10) TMI 182 - CESTAT, BANGALORE] followed - Demand set aside - Decided in favor of assessee - Appeal No. ST/54/12 - - - Dated:- 30-9-2015 - Mr. M.V. Ravindran and Mr. C.J. Mathew, JJ. For The Appellant : Shri U.L. Madane, Consultant For The Respondent : Shri S.L. Kanojia, Asst. Commr (AR) Per: M.V. Ravindran This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t fall under the category of manpower recruitment or supply agency. Our this view is fortified by the judgement of the Tribunal in the case of Satara Sahakari Shetu Audyogik OOs Todani Vahtook Society - 2014 (36) STR 123. We reproduce the ratio of which is in paragraph number 5.5 and 6. '5.5 In respect of the appeals filed by the Revenue, the lower appellate authority, after examining the contracts entered into by the respondents, came to the conclusion that the activity undertaken did not amount to 'supply of manpower' but came under the category of 'business auxiliary service'. The ld. lower appellate authority noted that this Tribunal in the case of Ritesh Enterprises v. Commissioner (supra), in the context of cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or sugar or cleaning or removal of boiler ash, stitching of sugar bags, etc., undertaken by the appellants, these activities also do not come within the purview of 'Manpower Recruitment or Supply Agency service' as held by this Tribunal in the cases of Ritesh Enterprises, Divya Enterprises, S.S. Associates and K. Damodarareddy (cited supra). Since the appeals are allowed on merits, we are not going into the time bar or other issues raised by the appellants. 4. In view of the foregoing, in the facts and circumstances of this case we hold that the impugned order is unsustainable and liable to be set aside and we do so. The impugned order is set aside and the appeal is allowed with consequential relief. 5. The appeal is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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