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TMI Blog2020 (1) TMI 1643X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellant : Shri N. Prasad, Advocate For the Respondent : Ms. T. Sreedevi, JC (AR) ORDER Per Ms. Sulekha Beevi C.S. Brief facts are that the appellants are engaged in manufacture of sugar and molasses and are registered with the Central Excise Department. During the course of scrutiny of records, it was noticed that the appellants have eight divisional offices in their cane area situated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he view that the appellant is indulging in mobilizing, arranging and supply of manpower and the payments that were made to the gangs are liable to pay service tax under manpower recruitment and supply agency service. Show Cause Notice was issued for the period 2007 - 08 to 2011 - 12 demanding short-payment of service tax under Manpower Recruitment and Supply Agency Service as well as renting of im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs as well as the gangs who are engaged in cutting the sugarcane only to ensure that they get sugarcane which is the raw material in the manufacture of sugar. From the case put forward by the department itself it is clear that the appellant is not collecting any consideration. The amount paid to the gangs for cutting the sugarcane is adjusted in the final bill when the payment is made to the farme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants are engaging labourers for cutting the sugarcane. In fact, there is also no evidence to show that the appellants are receiving any consideration for providing manpower recruitment and supply agency service. The decision rendered by the Tribunal in the case cited above by the ld. counsel for the appellant has analysed the very same issue and held in favour of the assessee. Following the same, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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