2013 (12) TMI 1638

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..... al Member) And Anil Choudhary (Judicial Member) For the Appellant : S. B. Awate & V. B. Gaikwad, Advocates For the Respondent : S. G. Dewalwar & V. K. Agarwal, Addl. Commissioners (AR) ORDER P. R. Chandrasekharan (Technical Member) These appeals are against Order-in-Original No: 05-06/ST/COMMR/2013 dated 28/02/2013 and Order-in-Original No: 36/ST/P-III/COMMR/2012-13 dated 29/03/2013 passed by .....

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..... ansport Co. Pvt. Ltd. (Order No. A/532/13/CSTB/C-1 dated 02/04/2013); Samarth Sevabhavi Trust (Order No. A/1158/13/CSTB/C-I dated 24/05/2013 and Bhogavati Janseva Trust (Order No. A/1274-1279/13/CSTB/C-I dated 12/06/2013 have held that the services of sugarcane harvesting and transportation is not classifiable under Manpower Supply Service and is more appropriately covered under Business Auxiliary .....

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