TMI Blog2015 (3) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... sugarcane and transporting the same to the sugar factory for which labour is employed. Having regard to the nature of contract between the respondents and sugar factory and the scope of definitions, it appears that the Appellate Tribunal has rightly come to the conclusion that the respondent's work, though provided services to the sugar factory, did not come within the mischief of the term “Manpower Recruitment or Supply Agency”. Therefore, it is clear that no manpower has been supplied by the respondents to the sugar factory to constitute supply of manpower. - Decided against the revenue - Central Excise Appeal No. 16 OF 2014, 17 OF 2014, 22 OF 2014 With 23 OF 2014 - - - Dated:- 20-3-2015 - A.V. NIRGUDE AND V. K. JADHAV, JJ. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an equivalent amount of penalty was also imposed. Being aggrieved by the same, the respondents herein preferred appeal before the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (hereinafter, for the sake of brevity called as Appellate Tribunal ). The Appellate Tribunal, by its separate impugned judgments in all cases, set aside the order and allowed the appeals. Being aggrieved by the same, the Revenue has filed these appeals. 3. The learned counsel for the appellant submits that as per the definition and scope of Section 65 (105) (K) of the Finance Act, 1994, and also the term Manpower Recruitment or Supply Agency Services as separately defined in clause 68 of Section 65, the activities performed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facilitating of harvesting of sugarcane from the fields and further transporting the same to the sugar factory. For that purpose, the respondents availed the services of various contractors, who supplied the labour for harvesting and transporting of sugarcane. The respondent company is co-ordinating between sugar factory and labour contractors for which they received consideration from sugar factory towards supervision charges and they discharge the services and tax liability thereon under the head Business Auxiliary Services . Learned counsel for respective respondents further submit that the activities undertaken by the respondents do not come under the category Manpower Recruitment or Supply Agency Services as defined under section 65 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply Agency Services . In the case in hand, there is no supply of labour to the sugar factory concerned. The respondents have undertaken the activities of harvesting of sugarcane and transporting the same to the sugar factory for which labour is employed. 7. Having regard to the nature of contract between the respondents and sugar factory and the scope of definitions mentioned above, it appears that the Appellate Tribunal has rightly come to the conclusion that the respondent's work, though provided services to the sugar factory, did not come within the mischief of the term Manpower Recruitment or Supply Agency . 8. This interpretation of agreement between respondents and its principal is in tune with the Judgment of Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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