https://www.taxtmi.com/caselaws?id=181987 The High Court upheld the decision of the Central Excise and Sales Tax Appellate Tribunal, ruling in favor of the private limited companies. The Court determined that the services provided for harvesting and transporting sugarcane to sugar factories did not fall under "Manpower Recruitment or Supply Agency Services" chargeable to service tax. The Court emphasized that the absence of direct labor supply from the companies to the factories was crucial in the classification of services, ultimately dismissing the Revenue's appeals and affirming the Appellate Tribunal's decision. en-us Fri, 20 Mar 2015 00:00:00 +0530 Fri, 13 Jan 2017 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181987 The High Court upheld the decision of the Central Excise and Sales Tax Appellate Tribunal, ruling in favor of the private limited companies. The Court determined that the services provided for harvesting and transporting sugarcane to sugar factories did not fall under "Manpower Recruitment or Supply Agency Services" chargeable to service tax. The Court emphasized that the absence of direct labor supply from the companies to the factories was crucial in the classification of services, ultimately dismissing the Revenue's appeals and affirming the Appellate Tribunal's decision. Case-Laws Service Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181987