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TMI Blog2013 (9) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... ny consideration – They had not charged any extra consideration other than what was paid to the labourers. Their only job was to route the payments from farmers to the labourers - The fact that they were maintaining a data base of persons who may be available for cane cutting and putting them in contact with the farmers who were in need of such labourers and routing payments to the labourers would not amount to Man Power Supply because they did not have such manpower to supply – waiver of pre deposit allowed – Decided in favor of assesse. - ST/40043/13 - - - Dated:- 8-5-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri K. Mani, Consultant For the Respondent: Shri M. RammohanRao, DC (AR) ORDER Per M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be recovered from the cost of the sugar cane. 2. As per this arrangement, the applicants were keeping a data base of persons who could be engaged for sugar cane harvesting and they were given code numbers. Mostly, applicants were dealing with their gang leaders of such labourers. The farmers have the choice of cutting sugar cane on their own and supplying it to sugar factory or requesting the applicants for arranging labourers. Applicants had arranged such labourers at the request of the farmers in many cases and the farmers requested the applicants to pay charges to the labourers from the sale proceeds of their sugar cane. 3. Revenue was of the view that this arrangement is a service of Manpower Supply undertaken by the applicant and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... data base of persons who may be available for cane cutting and putting them in contact with the farmers who are in need of such labourers and routing payments to the labourers would not amount to Man Power Supply because they did not have such manpower to supply. 5. The counsel points out that on an identical case, the Tribunal has already granted stay in Service Tax Appeal No.ST/609/2011vide MISC order No.407182013 dt. 07.03.13 and the counsel requests that this appeal also may be admitted without any pre-deposit of dues. 6. Opposing the prayer, Ld. AR submits that farmers were not in a position to procure the services of cane cutters and such service is being organized by the applicants and payments to labourers is actually made by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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