9911796707
TMI Blog2015 (4) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... - held that:- Following decision of Amrit Sanjivini Sugarcane Transport Co. Pvt. Ltd. vs. CCE [2013 (8) TMI 58 - CESTAT MUMBAI] - impugned orders are set aside - Decided in favour of assessee. - Appeal Nos. ST/256/08, ST/68, 07/09-Mum - - - Dated:- 2-5-2013 - S. S. Kang, VP And S. K. Gaule,JJ. For the Appellant : Shri Prakash Shah, Adv. For the Respondent : Shri Rakesh Goyal, Additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f service tax were confirmed on the ground that the appellants provided manpower recruitment or supply agency service'. 3. The contention of the appellants is that the appellants are private limited companies and entered into contract with labour contractors for cutting and transporting sugarcane through labourers from producer/members supplying the sugarcane to the factory. The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce', the Tribunal in appeal No. ST/166/2009 vide order dated 2.4.2013 set aside the demand. The Tribunal has held as under: 5.2 As per the provisions of Section 65(68) Manpower Recruitment or Supply Agency Service' means any person providing any service, directly or indirectly, in any manner, for the recruitment or supply, of manpower, temporarily or otherwise to any person' and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivity undertaken by the appellant is one of procuring or processing of the goods belonging to the client which is classifiable under Business Auxiliary Service' and not under Manpower Recruitment of Supply Agency Service'. 6. The ratio of the above decision is fully applicable on the facts of the present case, therefore the impugned orders are set aside and the appeals are allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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