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TMI Blog2020 (1) TMI 1643X X X X Extracts X X X X X X X X Extracts X X X X ..... he gangs for cutting the sugarcane is explained by the ld. counsel for the appellants. From such facts, it is not found that the appellants are engaging labourers for cutting the sugarcane. In fact, there is also no evidence to show that the appellants are receiving any consideration for providing manpower recruitment and supply agency service. The decision rendered by the Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants have eight divisional offices in their cane area situated in and around Kachirayapalam / Kallakurichi for registration of cane growers and supply of cane seeds to them. They have arranged group of workers (herein after referred to as Gangs ) who are specialized in identifying cane ripe for cutting and also cutting of sugarcane to ensure supply of good quality of sugarcane and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Manpower Recruitment and Supply Agency Service as well as renting of immovable property service. After due process of law, the original authority confirmed the demand under manpower recruitment and supply agency service and reduced the demand to Rs.1,965/- in respect of renting of immovable property service. Aggrieved by such order, the appellant has filed the present appeal. 2. On behalf of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arcane is adjusted in the final bill when the payment is made to the farmers for supply of sugarcane. It is the farmers who employ these gangs for cutting sugarcane. He relied upon the decision of the Tribunal in the case of The Amaravathi cooperative Sugar Mills Ltd. Vs. Commissioner of Central Excise, Coimbatore 2018 (7) TMI 1837. The ld. counsel submitted that the appellants are not pressing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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