TMI Blog2019 (4) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... e contract entered into by the Appellants was for chopping and transportation of sugarcane and not to supply any manpower. This Bench in the case of Samarth Sevabhavi Trust [2013 (8) TMI 218 - CESTAT MUMBAI] has held that from the documents available on record we do not find any activity undertaken by the trust either for the recruitment of manpower or for supply of manpower to the sugar factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p sum payment of 1% of sales and not as per man days . Revenue sought to classify the activity under manpower recruitment and supply agency service. A show cause notice was issued and was confirmed the Commissioner of Central Excise, Customs and Service Tax, Nashik vide order no. 2/ST/2012 dated 24.02.2012. Hence this appeal. 2. The Appellants contented that as per the agreement it can be clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (34) STR 410 (Tri. - Mumbai) (iv) Divya Enterprises v/s CCE, Mangalore 2010 (19) STR 370 (Tri. Bang.) (v) Bhagyashree Enterprises v/s CCE, Pune-I 2017 (3) GSTL 515 (Tri. Mum) 2.1 They further submitted that as the demand is not sustainable there is no case for penalty and interest in view of the following; (a) Bharat Hotels Ltd. v/s CCE (Adjudication) 2018 (12) GSTL 368 (Del.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixed by the Aadivashi Factory or the amendments made in the rate time to time. 6. Devmogra Society has to prepare bills for the work of sugarcane chopping and transportation fortnightly basis and submitted to the Aadivashi Factory for payment 4.1 In view of the above, we find that the contract entered into by the Appellants was for chopping and transportation of sugarcane and not to supp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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