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TMI Blog2017 (2) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... upplied manpower to M/s Bhima Sahakari Sakhar Karkahana Ltd. We find that identical issue came up before the Tribunal in various matters and it has been held by the Tribunal that such activities does not fall under the category of ‘manpower recruitment or supply agency service’ - appeal allowed - decided in favor of appellant. - ST/415/12 - A/85477/17/STB - Dated:- 11-1-2017 - Mr. M.V. Ravindra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing paid. It is also the case of Revenue that having received payment for the activity undertaken by appellant for harvesting and loading unloading of the sugarcane at the sugar factory is amounting to rendering of services under manpower recruitment or supply agency service . Appellant contested the show-cause notice on merits and on limitation. Adjudicating authority after following due proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the amount paid to the appellant by the sugar factory is deducted from the amounts paid to the farmers for the sugarcane produce. He submits that identical issue came up in the case of Amrit Sanjivni Sugarcane Transport Co. Pvt. Ltd. in appeal No. ST/166/2009 and this Bench vide final order No. A/532/13/CSTB/C-I dated 02.04.2013 held that the services rendered i.e. harvesting and transporting o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entire case, the revenue authorities are not able to show that the appellant had supplied manpower to M/s Bhima Sahakari Sakhar Karkahana Ltd. We find that identical issue came up before the Tribunal in various matters and it has been held by the Tribunal that such activities does not fall under the category of manpower recruitment or supply agency service . One of the matter in the case of CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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