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TMI Blog2019 (10) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... ugar factory concerned. In other words, they do not supply manpower to any customer who approaches them. Therefore, the impugned demands by classifying the activity under manpower supply service are not sustainable in law. The facts and circumstances of the present case are identical in that it is for, and on behalf of, the sugarcane growers that the sugar factory entered into an agreement as custodian of the dues payable to the farmers for the harvesting and transport to the factory is not manpower recruitment and supply agency services. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 87405 of 2015 - A/86072/2019 - Dated:- 3-6-2019 - Hon ble Mr C J Mathew, Member (Technical) And Hon ble Mr Ajay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipts as a bridge finance which has become the subject of tax dispute in these proceedings on the ground that it is consideration for providing of manpower recruitment and supply agency services. 3. Learned Counsel for appellant submits that the issue stands settled by the Tribunal and has been duly affirmed in appeal. Drawing attention to the decision of Hon'ble High Court of Bombay in Commissioner of Customs, Central Excise Service Tax V. Godavari Khore Cane Transport Co P Ltd [2015 (38) STR 468 (Bom)] and Commissioner of Central Excise Service Tax Aurangabad v. Shri Samarth Sevabhavi Trust [2016 (41) STR 806 (Bom)], as well as the decision of the Tribunal in the latter, it was pointed out that the activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Samarth Sevabhavi Trust v. Commissioner of Central Excise, Aurangabad [2014 (36) STR 83 (Tri-Mumbai )], be listed together for disposal. That has since been settled by the decision of the Hon'ble High Court of Bombay thus. 6. In view of provisions of Section 65(68) the Manpower Recruitment or Supply Agency Services means any person providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to any other person, and Section 65(105)(k) defines the taxable services for providing such services. From the above definitions, it is rather clear that it envisages supply of labour which can be classified as Manpower Recruitment or Supply Agency Services . I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e supply of manpower. This Court had an occasion to deal with the similar issue, as is involved in these appeals, in Central Excise Appeal No. 19 of 2014, and this Court by order dated 27-1-2015 [2015 (38) S.T.R. 468 (Bom.)] has dismissed the said appeal. in Commissioner of Central Excise Service Tax Aurangabad v. Shri Samarth Sevabhavi Trust [2016 (41) STR 806 (Bom)]. 6. The facts and circumstances of the present case are identical in that it is for, and on behalf of, the sugarcane growers that the sugar factory entered into an agreement as custodian of the dues payable to the farmers for the harvesting and transport to the factory is not manpower recruitment and supply agency services. Accordingly the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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