https://www.taxtmi.com/caselaws?id=248786 The Tribunal ruled in favor of the applicant, finding that the activity of arranging laborers for harvesting sugarcane did not constitute "Manpower Supply Service" under the Finance Act, 1994. It was determined that the applicant did not have an employer-employee relationship with the laborers and did not receive consideration for the services provided. As a result, the Tribunal granted the waiver of pre-deposit of dues for admission of the appeal and ordered a stay on the collection of such dues during the appeal process. en-us Mon, 29 Jul 2013 00:00:00 +0530 Tue, 21 Feb 2017 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248786 The Tribunal ruled in favor of the applicant, finding that the activity of arranging laborers for harvesting sugarcane did not constitute "Manpower Supply Service" under the Finance Act, 1994. It was determined that the applicant did not have an employer-employee relationship with the laborers and did not receive consideration for the services provided. As a result, the Tribunal granted the waiver of pre-deposit of dues for admission of the appeal and ordered a stay on the collection of such dues during the appeal process. Case-Laws Service Tax Mon, 29 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248786