Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2018 (7) TMI 1837

procurement price and pay the same to the harvesting contractor - Held that:- No doubt, in statements dated 10.12.2009 sugarcane farmers have stated that the appellants appoint only the contractors to arrange for harvesting the sugarcane from the field on payment of cutting charges and payment of cutting charges as deducted from the amount payable for sugarcanes to the concerned farmers. However, from para 6.5 of the impugned order, it becomes evident that these statements given by the concerned farmers have been retracted during the course of cross examination - there are no substantial difference in the practice followed during the impugned period and that followed in the period covered in subsequent order of the Commissioner dated 30.06. .....

X X X X X X X

Full Text of the Document

X X X X X X X

eedings initiated against them in the related SCN. 2.2 Ld. Advocate also submits that even in the facts of the present appeal also, the sugarcane farmers had requested the appellant to arrange for persons to cut the sugarcane for the mills and accepted the proposals for deducting the cost incurred towards the labour charges payable to the contractor. He submits that the issue in this appeal is covered in their favour by the judgment of the Hon‟ble High Court of Bombay in CCE & ST, Aurangabad Vs. Shri Samarth Sevabhavi Trust - 2016 (41) STR 806 (Bom.) and in CCE & ST Vs. Godavari Khore Cane Transport Co. (P) Ltd. - 2015 (38)STR 468 (Bom.). He submits that the very same issue has also been decided by the Tribunal in their favour .....

X X X X X X X

Full Text of the Document

X X X X X X X

made directly to the sugar factory whereas in the present case the labours have been supplied to the farmers directly themselves. 4. Heard both sides and have gone through the facts of the matter. 5.1 Ld. AR has been at pains to point out the difference in respect of the practice being followed by the appellant s herein during the period impugned in this appeal and that covered in the subsequent order dated 30.06.2016 relied upon by the Ld. Advocate. In the said subsequent order, in the finding portion English translations of samples of agreements between the sugarcane growers and the sugar mills have been reproduced. From these, it can be gleaned that the farmer has negotiating with one harvesting contractor, however has requested the sug .....

X X X X X X X

Full Text of the Document

X X X X X X X

ok. 5.3 Viewed in this context, we do not find any substantial difference in the practice followed during the impugned period and that followed in the period covered in subsequent order of the Commissioner dated 30.06.2016. 5.4 We also find that the facts of the impugned appeal are covered by the decision relied upon by the Ld. Advocate. The Ld. AR has contended that in the judgment in Shri Samarth Sevabhavi Trust (supra), the issue dealt with was only whether the assessee therein was a commercial concern. However, on a closer reading of the said judgement, we do find from paragraphs 7-9 thereof, that the Hon'ble High Court has also held that no man power was supplied by the respondents to the sugar factory to substitute supply of man p .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||