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TMI Blog2013 (9) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... s for the labourers may not be sufficient to make the assesse a manpower supply agency and also for the reason that for a service to be taxable at least there should be some part of the value of service retained by the service provider. - stay granted. - ST/609/2011 - Misc. Order No.40718/2013 - Dated:- 7-3-2013 - P K Das And Mathew John , JJ. For the Appellant : Shri S Muthuvenkataraman, Adv. For the Respondent : Shri KSVV Prasad, Jt. Commr. (AR) PER : Mathew John The applicant runs a sugar factory. They procure cane from the farmers who grow sugar cane. The applicant provided assistance in providing labourers for cutting sugar cane. The dispute in question is whether the assistance so provided is covered under the defini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt as a matter of convenience and facilitation for both farmers and labourers. But there is no employer-employee relationship between the applicant and the labourers in question; they do not make any profit in any activity relating to manpower supply; the cutters are engaged by the farmers, only payment is routed through them. 4. He further submitted that in a similar case this Tribunal has granted stay vide Stay Order No. 462/2012 dated 11.6.2012 in Appeal No. ST/497/11. He requests that the same type of order may be passed in this case also. 5. The learned AR for Revenue submits that the applicant empanels the labourers, each labourer is assigned with a code and the applicant maintains a database of all necessary information about eac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal to buttress his argument:- (i) Samarth Sevabhavi Trust Vs. CCE - 2011 (24) STR 363 (ii) Shri Mouni Maharaj Sevabhavi Vishwasta Sanstha Bidri Vs. CCE - 2013-TIOL-190-CESTAT-MUM. 9. We have considered arguments on both sides. We note that the applicant runs a sugar factory and will not come within the ordinary meaning of the expression "manpower recruitment or supply agency" used in section 65 (105) (k). We have also considered the issue whether they would fall under the definition of the expression as given under section 65 (68). We note that the labourers are not on the applicant's rolls. The responsibilities, or contractual obligations, with regard to the labourer other than routing of the labourer to the farmer and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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