https://www.taxtmi.com/caselaws?id=257107 The Tribunal ruled in favor of the appellant, a private limited company involved in harvesting and transporting sugar cane, by setting aside the classification of their service under 'manpower recruitment or supply agency service.' The Tribunal determined that the appellant's role was that of a facilitator, coordinating activities between farmers and the sugar factory, rather than a labor supplier. Payments were based on tonnage, indicating a service related to goods procurement falling under 'Business Auxiliary Service.' The issue of limitation regarding the period covered by the show cause notice was not extensively addressed in the judgment. en-us Thu, 01 Jan 2015 00:00:00 +0530 Fri, 04 Sep 2015 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257107 The Tribunal ruled in favor of the appellant, a private limited company involved in harvesting and transporting sugar cane, by setting aside the classification of their service under 'manpower recruitment or supply agency service.' The Tribunal determined that the appellant's role was that of a facilitator, coordinating activities between farmers and the sugar factory, rather than a labor supplier. Payments were based on tonnage, indicating a service related to goods procurement falling under 'Business Auxiliary Service.' The issue of limitation regarding the period covered by the show cause notice was not extensively addressed in the judgment. Case-Laws Service Tax Thu, 01 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257107