TMI Blog2020 (2) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... of possession and effective control cannot be said to be rest with the Appellants. Merely because in the agreement some route has been suggested by the Appellants which the farmers have to follow or that if during the temporary stoppage of work in the sugar factory, the employee or the labourer of the contractor/farmer are not permitted to engage in any other work or are not paid remuneration for that day, does not make them under the effective control of the Appellants. The remuneration to them, in any case, has to be paid by their contractor/farmer only and they cannot claim it from the appellants - Therefore from the facts on record it is clear that the appellant has delivered the effective possession and control of the Tyre Bullock cart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3.2016 i.e. post negative list. According to the department, during the disputed period the appellants have received a gross billed amount of ₹ 31,74,620/- towards rent of Tyre Bullock carts and are liable to pay service tax of ₹ 4,30,383/- which the Appellants failed to pay. Accordingly a show cause notice dated 13.7.2017 was issued u/s. 73(1) of the Finance Act, 1994 demanding the duty alongwith interest and penalty. The said show cause notice culminated into the Order-in-Original dated 29.12.2017 by which the Adjudicating Authority confirmed the demand alongwith interest and penalty. Commissioner (Appeals), vide order impugned order dated 18.9.2018 affirmed the aforesaid order by rejecting the Appeal filed by the Appellants. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Authorised Representative for the Revenue and perused the records of the case including the synopsis and case laws submitted by the learned counsel. Undoubtedly the Appellants have supplied the Tyre Bullock Carts without bullocks or driver to the recipient of service i.e. farmers. The farmers have to engage their own bullocks and drivers for utilising the bullock carts. If the bullocks are of the farms and the drivers are also appointed by them then the right of possession and effective control cannot be said to be rest with the Appellants. Merely because in the agreement some route has been suggested by the Appellants which the farmers have to follow or that if during the temporary stoppage of work in the sugar factory, the employee or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said that the effective control of the bullock carts remains with the Appellant. I have also gone through the recent decision of this Tribunal in the matter of Mukteshwar Sugar Mills Ltd. vs. CCE C, Aurangabad; 2018(10) TMI 1324-CESTAT Mumbai in which also this Tribunal has held that Renting of Bullock Carts during harvesting seasons for procuring sugarcane from fields does not come within the purview of Supply of Tangible Goods for use Service . Although various other decisions were also cited by the learned counsel but since those are pertaining to pre Negative List therefore I am not discussing them. In my view Tyre Bullock Carts without bullocks and driver, provided by the appellant on rent for the purposes relating to agriculture/a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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