TMI Blog2019 (10) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy services, by any stretch of imagination The findings in the impugned order do establish that the appellant was a mere intermediary between its constituents, albeit as a separate artificial person, and the labour contractors to empower in securing most economical supply and to ensure handing over of consideration from the dues, held by M/s Vasant Sahakari Sakhar Kharkhana Ltd, in accordance with the public procurement policy for sugarcane. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No: 110 of 2012 - A/86110/2019 - Dated:- 18-1-2019 - HON BLE MR S K MOHANTY, MEMBER (JUDICIAL) AND HON BLE MR C J MATHEW, MEMBER (TECHNICAL) None for the appellant Shri Dilip Shinde, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 65(105)(k) of Finance Act, 1994 which variously was intended for the service rendered in relation to recruitment or supply of manpower , to a client by a manpower recruitment or supply agency till 16th June 2005, with the definition of the agency, in section 65(68) of Finance Act, 1994, having undergone alteration, to any other person and all references to commercial concern were substituted by any person from 16th May 2008. 3. None appeared for the appellant. Learned Authorized Representative places reliance on the definitions in section 65 of Finance Act, 1994, the factum of receipt of consideration by appellant from the sister concern and the agreement having nothing to do with the farmers/growers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y manpower to the sugar factory. What they have undertaken is harvesting of sugarcane and transportation of the same to the sugar factory. To undertake this work, they have engaged labour/transport contractors who have undertaken the work of harvesting of sugarcane and transportation of the same. In any service activity, manpower is required. That does not make the service as supply of manpower. Otherwise all services would have to be classified as manpower supply service . Further in the instant case, the consideration is paid not on the basis of supply of manpower but on the quantity of sugarcane delivered on tonnage basis. If an efficient contractor engages less manpower, he will make more profits while an inefficient contractor engagin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client; or (v) production or processing of goods for, or on behalf of, the client; or (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision. Sub-clause (iv) deals with procurement of goods or services, which are inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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