2016 (11) TMI 1002

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..... on 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 appellant is taxable under the category of “manpower recruitment and supply agency services”. The issue is no more res integra as the Hon'ble High Court of Bombay in the cases CCE v. Shri Samarth Sevabhavi Trust & Ors. [201 .....

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..... 4. We find from the records 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 receiv .....

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