https://www.taxtmi.com/caselaws?id=263040 The High Court dismissed the appeal, ruling in favor of the appellant assessee in a case concerning the taxability of services provided for harvesting and transportation of sugarcane for sugar factories. The Court determined that the services did not fall under "Manpower Recruitment or Supply Agency Services," as argued by the revenue. The Court emphasized that the services provided were essential for supplying raw material to the sugar factory and were not taxable under the law at the time of the notice. The Tribunal set aside the impugned order and allowed the appeal in favor of the appellant. en-us Thu, 02 Jul 2015 00:00:00 +0530 Tue, 25 Aug 2015 09:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263040 The High Court dismissed the appeal, ruling in favor of the appellant assessee in a case concerning the taxability of services provided for harvesting and transportation of sugarcane for sugar factories. The Court determined that the services did not fall under "Manpower Recruitment or Supply Agency Services," as argued by the revenue. The Court emphasized that the services provided were essential for supplying raw material to the sugar factory and were not taxable under the law at the time of the notice. The Tribunal set aside the impugned order and allowed the appeal in favor of the appellant. Case-Laws Service Tax Thu, 02 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263040