2015 (12) TMI 486 - AT - Service Tax

Imposition of penalty - Benefit of Section 80 - Manpower supply service - Held that - Respondent is engaged in supply of manpower through contractors for the purpose harvesting and supplying the sugar to the sugar factories. This activity, as already been held by this Tribunal as not covered under the Manpower Requirement or Supply Agency Services under Section 65 (105)(k) of the Finance Act, 1994. In this view of the matter, it would be amount to gross injustice to impose the penalty. - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT MUMBAI upheld the Commissioner (Appeals) order extending the benefit of Section 80 of the Finance Act, 1994 to the respondent. The Tribunal found that the respondent's activity of supplying manpower for harvesting and supplying sugar was not covered under relevant sections, leading to the dismissal of the appeal by the Revenue.