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TMI Blog2016 (2) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... .B. Kulgod, Astt. Commissioner (AR) for the respondent Order Per: M.V. Ravindran: This appeal is filed against Order-in- Original No: 10/STAX/ COMMR / KOP/2011 dated 30/11/2011 passed by the Commissioner of Central Excise, Kolhapur. 2. Heard both the sides. 3. The issue involved in this case is regarding service tax liability on the appellant under the category of 'manpower recruitment and su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of their Lordships in para 6 and 7 is directly applicable in the case in hand. 6. We are not inclined to accept this submission because, as said above, the services provided by the respondent, though for harvesting, loading, unloading, etc., it was essentially a package deal through which the sugar factory would get their essential raw material supplied to their factory site. In what manner the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ex., Punjab, reported in 2008 (10) S.T.R. 545 (S.C.). Paragraph No. 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere also made taxable in the year 2005. The package deal which is involved in this case was not subjected to service tax in the year 2005 and so, the Revenue was really not able to demand service tax to the respondent. The provisions of Finance Act did not give them sufficient leeway. So the notice and demand was uncalled for. After the notice was issued and the demand was made, it became a diffic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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