TMI Blog2017 (5) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... bench in the case of Shri Samarth Sevabhai Trust [2015 (3) TMI 1170 - BOMBAY HIGH COURT], where it was held that the activity undertaken is of harvesting, loading and unloading in a package deal to a sugar factory would not be covered under Manpower Recruitment or Supply Agency Service - appeal allowed - decided in favor of appellant. - APPEAL No. ST/768/2012 - - - Dated:- 9-12-2016 - Shri M V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eva Sangh which utilised the manpower for harvesting and transportation of sugar cane to M/s SM Shankarrao Mohite Patil Sahakari Sakhar Karkhana Ltd. It is the case of Revenue that the activity undertaken by the Sangh, appellant herein, would fall under Manpower Recruitment and Supply Agency Services . The appellant herein is engaged in the activity of cutting of sugarcane and loading the same and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s judgment of their Lordship is reported in 2015 (38) STR 468 (Bom.). 5. The ratio of this judgment was followed by their Lordships again in the case of Shri Samarth Sevabhai Trust 2015 (3) TMI 1170-BOMBAY HIGH COURT. In our considered view, the issue is now squarely covered by the above decisions of the Hon ble High Court, accordingly we hold that the impugned order is unsustainable and liable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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