2013 (7) TMI 206 - AT - Service Tax

Modification of stay order - the agreement entered into for harvesting and cutting of sugarcane, and transportation directly with the sugar factory and to get the work done they are engaging independent labour contractors - appellant contended for modification of the stay order on the ground that the facts in the present case are identical with SHRI MOUNI MAHARAJ SEVABHAVI VISHWASTA SANSTHA BIDRI V/s CCE, KOLHAPUR (2013 (2) TMI 587 - CESTAT MUMBAI) where waiver from pre-deposit of the dues and stayed granted Held that - Facts in the case is different and distinguishable - the consideration for the services rendered were also received by the appellant-Trust there is no reason to modify the stay order application disallowed.

Summary

Issues involved:
- Modification of stay order based on similarity of facts with a previous case.

Analysis:
The judgment concerns a Miscellaneous Application for modification of a stay order issued by the Appellate Tribunal CESTAT MUMBAI. The appellant sought modification of the stay order requiring a pre-deposit of 10% of the service tax demanded within a specified period. The appellant argued that their case was similar to a previous case involving Shri Mouni Maharaj Sevabhavi Vishwasta Sanstha Bidri, where waiver from pre-deposit was granted. The Tribunal analyzed the facts of both cases. In the Shri Mouni Maharaj case, it was found that the Trust was not involved in providing services related to the supply of manpower. However, in the present case, the appellant-Trust directly entered into agreements for harvesting, cutting of sugarcane, and transportation with the sugar factory, engaging independent labor contractors for the work. The Tribunal concluded that the facts in the two cases were different and not comparable, leading to the dismissal of the Miscellaneous Application. The appellant-Trust was directed to comply with the original stay order dated 17/10/2012 without modification.