2014 (6) TMI 457 - AT - Service Tax

Man power recruitment - supply services to sugar mill - Held that - it is undisputed fact on record that the agreements were entered between the appellant and the sugar mill for undertaking various jobs like loading/unloading in trucks weighment restacking of sugar bags removal of sugar bags etc. The labourers employed by the appellants were their own employees meant for doing the agreed job. It cannot be said at this prima facie stage that the appellants have undertaken services of man power supply - Stay granted.

Summary

The Appellate Tribunal CESTAT New Delhi ruled in favor of the appellant, as it was found that they did not provide manpower recruitment and supply services to a sugar mill. The service tax and penalty were waived, and the stay petition was allowed unconditionally.