2016 (3) TMI 1446 - HC - Service Tax

Change in classification of services provided - harvesting and transportation of sugarcane from field to factory - manpower recruitment or supply agency service or business auxiliary service? - HELD THAT - To be heard along with Central Excise Appeal No. 305 of 2014 Central Excise Appeal No. 200 of 2014.

Summary

The High Court of Bombay admitted an appeal based on substantial questions of law regarding the classification of services provided by a service provider for harvesting and transportation of sugarcane from field to factory. The court will consider if the services fall under manpower recruitment or supply agency service or business auxiliary service, and if the service provider is liable to pay service tax for providing labor for the mentioned services.