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TMI Blog2015 (3) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... nd service tax to the respondent. The provisions of Finance Act did not give them sufficient leeway. So the notice and demand was uncalled for. After the notice was issued and the demand was made, it became a difficult endeavour for the Revenue to bring the service provided by the respondent within the definition of Manpower Recruitment and Supply Agency. In our view, it was not possible for them to do so then. - Decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... npower Recruitment or Supply Agency Services. The question between the parties was whether the services would fall within the definition of Manpower Recruitment or Supply Agency Services. The definition of this term is mentioned in Clause 105(k) of Section 65 of Finance Act. It reads as under: " 105(k) "Taxable service" means any service provided or to be provided to any person, by a manpower recruitment or supply agency in relation to the recruitment or supply of manpower, temporarily or otherwise, in any manner" 3. The term "Manpower Recruitment or Supply Agency" is separately defined in Clause 68 of Section 65, which reads as under: " 65(68) "manpower recruitment or supply agency" means any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory was aware that this work is done with the help of number of labours , whose services are procured by the respondent either individually or through some other agencies but how was such work done was not the concern of the sugar factory. Harvesting sugarcane, at-least today, is a labour intensive activity. Very soon, this work would be done mechanically. So, the nature of work undertaken by the respondent must be understood in the context in which it was understood by the respondent and its principal-sugar factory . This interpretation of the agreement between the respondent and its principal is in tune with the Judgment of the Supreme Court in the case of Super Poly Fabriks Ltd. Vs. Commissioner of C. Ex., Punjab, reported in 2008 (10) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for. After the notice was issued and the demand was made, it became a difficult endeavour for the Revenue to bring the service provided by the respondent within the definition of Manpower Recruitment and Supply Agency. In our view, it was not possible for them to do so then. Since then much water has flown and now sufficient amendments are made in the relevant provisions. We are told that now all services, except the services mentioned in the "negative list" are made taxable. Until this provision is made i.e. July 2012, the situation was different for the Revenue and apparently, the services rendered by the respondent at the relevant time were found not taxable.
8. The appeal is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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