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M/s Mohite Enterprises Versus Commissioner of Central Excise, Pune-III

2016 (4) TMI 451 - CESTAT MUMBAI

Classification - Contract on lump-sum/job basis of Storage Warehouse and handling of Agricultural Produce - Whether the services needs to be classified under "Manpower Recruitment and Supply Agency Services" as claimed by Revenue or "Storage Warehouse and Handling of Agriculture produce" as claimed by the appellant - Held that:- the said Works Order, various terms and conditions, indicate that appellant has to produce attendance sheet, proof of actual payment towards statutory obligations like P .....

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m the Work Orders which were issued, that appellants need to be extended the benefit of cum tax benefit as the value shown on the bills indicated an amount received by them needs to considered as cum tax value and the Service Tax liability needs to be worked back. For this limited purpose the matter is remanded back to the original adjudicating authority to recalculate the tax liability and the interest thereof. - Imposition of penalties - Held that:- appellant could have entertained a bona .....

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ioner : Shri Bharat Raichandani, Adv For the Respondent : Shri S.R. Nair, Examiner (AR) ORDER Per M. V. Ravindran This appeal is filed against Order-in-Appeal No. PIII/VM/229/2010 dated 21.09.2010 passed by the Commissioner of Central Excise (Appeals), Pune III. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the classification of service provided by the appellant during the period 2007-08. The dispute is regarding whether the services needs to be cla .....

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rms & conditions attached to it. He would submit that the terms & conditions needs to be read along with the Works Order is issued to them. He would submit that the appellant was awarded a contract on lump-sum/job basis, "Storage Warehouse and handling of Agricultural Produce" and handling of agricultural produces are exempted. He also submit that the decision of Tribunal in the case of Karnataka Personal Services vs. CCE - 2011 (21) STR 47 (Tri-Bang) in similar set of situatio .....

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that the Hon'ble High Court has held that activity of harvesting and transporting of sugarcane is not covered under "Manpower Recruitment and Supply Agency Services". 6. Learned Departmental Representative reiterates the findings of the lower authorities. 7. On careful consideration of the submission made by both sides. We find that the appellant herein has no case on merits. On perusal of the agreement/Works Order for the period 2007-08 with M/s. Relogistics (India) Pvt. Ltd. wher .....

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