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2016 (11) TMI 1002 - CESTAT MUMBAI

2016 (11) TMI 1002 - CESTAT MUMBAI - TMI - Service tax liability - manpower recruitment and supply agency service - Held that: - appellant is a charitable trust who is executing a contractual obligation to M/s Loknete Baburao Patil Sahakari Sakhar Karkhana Ltd., for carrying out the activities of harvesting and transportation of sugar cane on behalf of sugar cane producers and are paid consideration by the sugar factory. It is the finding of adjudicating authority that the payment received by ap .....

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/16/STB - Dated:- 14-10-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Raju, Member (Technical) Shri V.B. Gaikwad, Advocate for appellant Shri M.P. Damle, Asst. Commr (AR) for respondent ORDER This appeal is directed against order-in-original No. 02/P.III/ST/COMMR/2012-13 dated 21.05.2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on appellant under the category of manpower recruitment and supply agency service . .....

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