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TMI Blog2016 (2) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... Recruitment or Supply Agency Services” - No demand - Decided in favour of assessee. - Appeal No. ST/378 and 379/12 - - - Dated:- 6-1-2016 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri V.B. Gaikwad, Adv For the Respondent : Shri A. B. Kulgod, Asst. Commr (AR) ORDER Per M V Ravindran These two appeals are disposed of by a common order as the issue raised in these cases is the same. 2. Heard both sides and perused the records. 3. The issue involved in these cases is regarding the service tax on the appellants during the period 2005-06 to 2006-07 under the category of Manpower Recruitment or Supply Agency Services'. Appellants herein under the contract with sugar factories ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission because, as said above, the services provided by the respondent, though for harvesting, loading, unloading, etc., it was essentially a package deal through which the sugar factory would get their essential raw material supplied to their factory site. In what manner the work is done was known to the sugar factory but was not their concern really. The sugar factory 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable service. Slowly, labour contract services were also made taxable in the year 2005. The package deal which is involved in this case was not subjected to service tax in the year 2005 and so, the Revenue was really not able to demand 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. Since then much water has flown and now sufficient amendments are made in the relevant provisions. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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