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2016 (9) TMI 740 - CESTAT MUMBAI

2016 (9) TMI 740 - CESTAT MUMBAI - TMI - Manpower Recruitment and Supply Agency Services for the service rendered by them to the sugar factory which is harvesting of sugar cane, loading and unloading in the sugar factory - Held that:- Since an identical issue has been decided by the Jurisdictional High Court in the case of Godavari Khore Cane Transport Co. Pvt. Ltd. [2015 (3) TMI 1170 - BOMBAY HIGH COURT] holding that such service as rendered by the appellant herein are not liable to be taxed; r .....

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P-III/ST/Commr/2011-12 dated 15.03.2012 2. Heard both sides and perused the records. 3. The issue involved in the case in hand is the demand of service tax liability from the appellant for the period 16.06.2005 to February 2009 under the head Manpower Recruitment and Supply Agency Services for the service rendered by them to the sugar factory which is harvesting of sugar cane, loading and unloading in the sugar factory. It is the case of the appellant before the lower authorities that the servic .....

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