https://www.taxtmi.com/highlights?id=13697 The sugar cane belongs to the sugar factory in terms of the agreement of sale executed between the farmers and the sugar factory. Therefore, the activity undertaken by the appellant is one of procuring or processing of the goods belonging to the client which is classifiable under ‘Business Auxiliary Service' and not under ‘Manpower Recruitment of Supply Agency Service. - AT en-us Fri, 02 Aug 2013 18:25:16 +0530 Fri, 02 Aug 2013 18:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13697 The sugar cane belongs to the sugar factory in terms of the agreement of sale executed between the farmers and the sugar factory. Therefore, the activity undertaken by the appellant is one of procuring or processing of the goods belonging to the client which is classifiable under ‘Business Auxiliary Service' and not under ‘Manpower Recruitment of Supply Agency Service. - AT Highlights Service Tax Fri, 02 Aug 2013 18:25:16 +0530 https://www.taxtmi.com/highlights?id=13697