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TMI Blog2016 (2) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Commissioner of Customs, Central Excise & Service Tax vs. Godavari Khore Cane Transport Co. P Ltd.[2015 (3) TMI 483 - BOMBAY HIGH COURT] in similar set of facts held in favour of the assessee holding that the activity will not fall under the category of ‘manpower recruitment and supply agency services’ - the impugned order is unsustainable and liable to be set aside - service not taxab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and transportation of sugar cane to the sugar factory. 4. It is undisputed that the appellant had undertaken lumpsum activity of harvesting and transportation of sugar cane to the sugar factory. Service tax liability is demanded for the period 01/04/2005 to 30/04/2009. We find that the issue is no more res integra as the Hon ble High Court of Bombay in the case of Commissioner of Customs, Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 7. In any case, the agreement itself is eloquent enough to draw the above conclusion. In this background, we must look at the show cause notice dated 16-10-2008. On that date, whether the Revenue was in a position to levy tax on services provided by the respondent? The answer has to be in negative. Having regard to the history of service tax in our country, it becomes clear that when the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruitment 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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