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TMI Blog2013 (7) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (AR) PER : M V Ravindran All these Stay Petitions are directed against Order-in-Original No.33 to 36/BVR/Commissioner/2012, dt.19.12.2012, vide which the adjudicating authority has held that M/s Shri Bileshwar Khand Udyog Sahakari Mandali Ltd. (hereinafter referred to as main appellant) has not paid the Service Tax under the category of man power supply agency services. 2. Ld.Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the labourer to cut the sugarcane crop, load the same into the trailer, unload the same and put the same in the sugar factory, had approached the appellant No.1 for solving their problem. It is his submission that appellant No.1 had got in touch with various labourers and directed them to go to the fields of the farmer members and cut the sugarcane crop and do the loading/unloading of the same. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the category of man power recruitment or supply agency services. He would also submit that the same view has been reiterated by the Tribunal in the case of Ritesh Enterprises -2010 (18) STR 17 (Tri-Bang). It is his another submission that the farmers of the area are the members of the appellant's sugar factory and hence they cannot be identified separately, which would result in the propositi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is his submission that this activity would fall under the category of man power recruitment and supply agency service. 4. On careful consideration of the submissions made by both sides and perusing the records, we find that the appellant No.1 herein has arranged for cutting of sugarcane crop from the field of farmers who are their members. Be that as it may, we find from the invoices which are ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant No.1 has made out a prima facie case for waiver of the amounts involved. Since the appellant No.1 has made out a case for waiver of the pre-deposit of the amounts involved, the applications of other appellants are also having a prima facie case for waiver of pre-deposit of amounts involved. 6. In sum, all the applications for waiver of pre-deposit of the amounts involved are allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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