TMI Blog2024 (2) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... t is alleged by department that labour (services) was provided by appellant to farmers - HELD THAT:- On perusal of records it is seen that the appellant is a Co-operative society formed by farmers. It is alleged by department that labour (services) was provided by appellant to farmers. The appellant has made payment to the farmers on the basis of quantity of sugarcane cut and transported. It is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, TIRUCHIRAPPALLI [ 2023 (10) TMI 1047 - CESTAT CHENNAI ] has taken similar views. The demand of Service Tax under 'Man Power Recruitment and Supply Agency' services cannot be sustained - the impugned order is set aside - appeal allowed. - HON'BLE MR. SULEKHA BEEVI C.S., MEMBER ( JUDICIAL ) HON'BLE MR. C. L. MAHAR, MEMBER ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the services provided. Show cause notice dated 30.03.2013 was issued proposing to demand the short paid Service Tax for the year 2011-2012 along with internet and for imposing penalties. After due process of law, the original authority confirmed the demand of Service Tax, interest and imposed penalties. Aggrieved, the appellant is now before the Tribunal. 2. The Ld. Counsel Parth Rachchh appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under MRSA services, Similarly, CESTAT Chennai in the case of Arignar Anna Sugar mills as reported 2023 (10) TMI 1047 has held that the demand under MRSA cannot be sustained as the activity does not fall within the said category of service. The Ld. Counsel prayed that the appeal may be allowed. 3. The Ld. AR Shri Rajesh K Agarwal appeared on behalf of the department and reiterated the findings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y does not fall under MRSA service. The Tribunal in the case of CC, CE ST, Aurangabad Vs. M/s. Shri Samarth Sevabhai Trust 2016 (41) STR 806 (Bom.) and in the case of M/s. Aringar Anna Sugar Mills Vs. CCE ST, Tiruchirapalli 2023 (10) TMI 1047 CESTAT Chennai has taken similar views. 6. After appreciating the facts, evidence placed before us and following the above judgments we find that dema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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