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    <title>2019 (10) TMI 323 - CESTAT MUMBAI</title>
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    <description>The Vasantrao Naik Shetkari Sahayata Trust appealed against tax liability imposed under the Finance Act, 1994 for supplying labor to farmers and transporting sugarcane. The Tribunal ruled in favor of the appellant, determining that the services provided fell under Business Auxiliary Service, not manpower recruitment agency services. The impugned tax demands were set aside, and the appeal was allowed as the appellant&#039;s activities were deemed to be in accordance with public procurement policy for sugarcane, acting as an intermediary between constituents and labor contractors.</description>
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    <pubDate>Fri, 18 Jan 2019 00:00:00 +0530</pubDate>
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      <description>The Vasantrao Naik Shetkari Sahayata Trust appealed against tax liability imposed under the Finance Act, 1994 for supplying labor to farmers and transporting sugarcane. The Tribunal ruled in favor of the appellant, determining that the services provided fell under Business Auxiliary Service, not manpower recruitment agency services. The impugned tax demands were set aside, and the appeal was allowed as the appellant&#039;s activities were deemed to be in accordance with public procurement policy for sugarcane, acting as an intermediary between constituents and labor contractors.</description>
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      <pubDate>Fri, 18 Jan 2019 00:00:00 +0530</pubDate>
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