9911796707
TMI Blog2023 (10) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... l on identical set of facts had considered the issue and held that the sugarcane growers themselves are encouraging the harvesting labourers and as a mere facilitation, the amount to be paid to these harvesters are deducted from the price of the sugarcane that is to be paid to the farmers. The Commissioner (Appeals) in a similar set of facts, in the appellant's own case, has set aside the demand. The demand cannot sustain and requires to be set aside - Appeal allowed. - HON BLE MS. SULEKHA BEEVI C. S. , MEMBER ( JUDICIAL ) And HON BLE MR. VASA SESHAGIRI RAO , MEMBER ( TECHNICAL ) For the Appellant : Shri T. Ramesh , Advocate For the Respondent : Ms. Anandalakshmi Ganeshram , Assistant Commissioner ORDER Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng sugarcane and its transportation has to be borne by the Growers/Farmers. Some Farmers request the appellants to arrange for persons to cut the Sugarcane and accepted for deducting the cutting charges from the cane price. The Appellant facilitates farmers to get the cane cutting persons and cutting charge is fully paid by the Farmers. The Appellant do no receive any remuneration for making arrangement for cane cutting persons. 4.2. The issue is squrely covered by the Decision of this Hon'ble Tribunal in the case of M/S. The Amaravathi Co-Operative Sugar Mills Ltd Vs. CCE ST, Coimbatore, Final Order NO.41991 of 2018, dated, 05.07.2018, Amrit Sanivni Sugarcane Transport Co. P.Ltd, reported in 2014(36) S.T.R.360 (Tri-Mum) and Shrira ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention of the department that the charges towards supply of cane harvesting labourers are recovered from the farmers at the rate accepted by the farmers and therefore the said activity would be covered within the definition of manpower recruitment or supply agency service under Section 65(68) of the Finance Act, 1994. The appellant has replied to the show cause notice dated 5-4-2011 it is explained by the appellant that there is no employer and employee relationship between the cutting labourers and the appellant. The appellant company has no say in the rate for cutting demanded by the labourers and the labourers have got every right to deny to cut for a particular sugarcane grower. The mill simply manufactures the sugar with regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
