2013 (12) TMI 1638

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..... 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 the Commissioner of Central Excise, .....

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..... 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 Service. In view of the above de .....

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