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Commissioner of Customs, Central Excise & Service Tax Versus M/s. Shri Samarth Sevabhavi Trust, M/s. Amrit Sanjivani Sugarcane Transport Co. Pvt. Ltd., M/s. Godavari Khore Cane Transport Company (P) Ltd. And M/s. Ganesh Arpit Sugarcane Transport Pvt. Ltd.

2015 (3) TMI 1170 - BOMBAY HIGH COURT

Demand of Service tax alongwith interest - Section 73 of the Finance Act, 1994 - Manpower Recruitment or Supply Agency Services - Act of harvesting of sugarcane and transporting the same from the fields of the concerned farmers to the sugar factories' site - Held that:- 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. Having regard to .....

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l 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 the Petitioner : Dr. Mrs. Kalpalata Patil - Bharaswadkar For the Respondent: Mr. R. A. Tambe ORDER (PER JADHAV, J.) :- 1. Being aggrieved by the final order passed by Central Excise and Sales Tax Appellate Tribunal, Mumbai, Revenue has preferred the present appeals. A common issue is involved in all these appeals and therefore, they are being decided together by thi .....

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the view that the act of harvesting of sugarcane and transporting the same from the fields of the concerned farmers to the sugar factories' site is classified as Manpower Recruitment or Supply Agency Services and is chargeable to service tax. Accordingly, show cause notices came to be issued to the respondents demanding service tax under the provisions of Section 73 of the Finance Act, 1994 alongwith interest thereof. The notices also proposed to impose penalty under the provisions of Financ .....

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eing 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 respondents cannot be done or completed without the aid of manpower/labour. The respondents have entered into an agreement with the sugar factories conc .....

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activities properly under Manpower Recruitment or Supply Agency Services , which resulted into miscarriage of justice. 4. The learned counsel for respective respondents submit that individual farmers entered into an agreement with sugar factory concerned for purchase of their sugarcane before commencement of season of sugarcane cultivation and the concerned sugar factory paid advance to them to meet the expenses for growing sugarcane, harvesting and transporting the same. As per the agreement, .....

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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 und .....

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y Services . The definition of this term is mentioned in clause 105 (K) r.w. Section 65 (68) of the Finance Act, 1994, which read as under:- 105(k) Taxable service means any service provided or to be provided to any person, by a manpower recruitment or supply agency in relation to the recruitment or supply of manpower, temporarily or otherwise, in any manner 65(68) manpower recruitment or supply agency means any person engaged in providing any service, directly or indirectly, in any manner for r .....

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our which can be classified as Manpower Recruitment or Supply 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 .....

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