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TMI Blog2017 (5) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... ER Per: M.V. Ravindran This appeal is filed by Revenue against order-in-original No.15/STAX/COMMR/KOP/2012 dated 12.09.2012. 2. Heard both sides and perused the records. 3. In the impugned order the adjudicating authority has come to a conclusion that no service tax liability arises on the respondent as there is no consideration received by the respondent by the clauses of agreement entered in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Revenue in the show-cause notice that the amount paid by the sugar factories to the employees directly (who are the employees of the respondent), service tax liability arises under the category of 'manpower recruitment or supply agency services'. The adjudicating authority after going into the facts of the case held that the respondent herein did not receive any consideration for the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Labour Contractor) - 2016 (43) STR 224 (Tri. Mum) wherein the Bench held in favour of the appellant therein. The ratio of Raje Vijaysingh Dafale SSK Ltd. (supra) is directly on the point as in that case also appellant was sugar factory and in an identical set of facts as in this case, tripartite contract was executed by the bank. The ratio is in paragraph No.5 which we reproduce:- "5. We have c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to pay salaries/wages to the employees directly. Therefore, it cannot be said that the appellant has provided any service by way of manpower supply to the lessee. In any case, the salaries/wages were paid directly to the employees/workers and the appellant has not received any consideration for any services rendered. Therefore, the question of demanding any Service Tax in the absence of a consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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