9911796707
TMI Blog2014 (3) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... The dispute in this case is whether the assistance so provided is covered under the definition of "man-power supply or recruitment agency service" under Section 65(105)(k) of the Finance Act, 1994 read with Section 65(68) of the Act. Revenue was of the view that the applicant was providing service under this category and on such reasoning two show-cause notices were issued demanding service tax for the period 01.11.2005 to 30.09.2010 and Oct.'10 to Mar.'11 which were adjudicated resulting in confirmation of demands for Rs.3,54,57,555/- and Rs.57,37,264/- from the applicant along with interest and penalties. 3. Arguing for the applicant, the learned counsel for the applicant submits that they are not recruiting any person for emplo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax such activity. He submits that the very same issue was examined in Appeal No.ST/609/2011 and by Misc. Order No.40718/2013, dated 07.03.2013, this Bench has already granted waiver of pre-deposit for admission of appeal. He prays that a similar order may be passed in this case also. 4. Opposing the prayer the learned Authorized Representative for the Revenue submits that the applicants are maintaining rolls of the labourers, paying them advances, transporting them to the sites of the farmers and taking all steps as required to make labourers available to the farmers. The applicant is also collecting a charge of Rs.4/- PMT of cane harvested as 'labour administrative charges' and this amount is retained by the applicant and, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Act 1994, service tax can be demanded only on consideration received by the service provider. The amount of Rs.4/- PMT charged appears to be for transportation of the employees from one site to the other and not towards consideration of services rendered by the applicant. This issue has to be examined at the time of hearing the appeal. We also note that this Bench has considered similar matter in the case of M/s. Thiru Arroraran Sugars Ltd., and considered it proper to grant waiver of pre-deposit for admission of the appeal. So, in this case also we grant waiver of pre-deposit for admission of appeal. Further, there shall be stay in collection of any such dues on admission of the appeals.
(Dictated and pronounced in open court) X X X X Extracts X X X X X X X X Extracts X X X X
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