Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Shri Chandrakant Shamrao Patil, Shri Bajirao Sakharam Patil Versus Commissioner of Central Excise, Mumbai

2016 (2) TMI 689 - CESTAT MUMBAI

Manpower Recruitment or Supply Agency Services or Job work activity - services of cutting and transporting of sugarcane to the sugar factories - their job included planning, arranging, authorization and nomination of persons who would be engaged in the said work. - Held that:- The issue involved in this case is no more res integra as the Hon'ble High Court of Bombay in the case of GODAVARI KHORE CANE TRANSPORT CO. (P) LTD - [2015 (3) TMI 483 - BOMBAY HIGH COURT] while upholding the judgement and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is the same. 2. Heard both sides and perused the records. 3. The issue involved in these cases is regarding the service tax on the appellants during the period 2005-06 to 2006-07 under the category of Manpower Recruitment or Supply Agency Services'. Appellants herein under the contract with sugar factories had extended the services of cutting and transporting of sugarcane to the sugar factories and their job included planning, arranging, authorization and nomination of persons who would be e .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ts herein for entering into contract with the sugar factories and engaging themselves for cutting of sugarcane and transporting the same to the sugar factories. It is seen from the records that appellants are representative of approximately 20-25 people who are engaged in cutting and transporting of sugarcane to the sugar factories and they are being paid lumpsum amount for such an activity. The issue involved in this case is no more res integra as the Hon'ble High Court of Bombay in the cas .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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, th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on 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 contract would be decisive." 7. In any case, the agreement itself is eloquent enough to draw the above conc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version