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2016 (2) TMI 689 - CESTAT MUMBAI

2016 (2) TMI 689 - CESTAT MUMBAI - TMI - 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 .....

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order as the issue raised in these cases 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 .....

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e individuals had authorized the appellants 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 Ho .....

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eal 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 .....

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. 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 contract would be decisive." 7. In any case, the agreement itself .....

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