https://www.taxtmi.com/caselaws?id=449105 Service tax could not be demanded under Manpower Recruitment and Supply Agency service for cutting, harvesting and transporting sugarcane for farmers where payment was fixed by the quantity of sugarcane cut and transported, not by man-hours or supply of labour. The activity was treated as harvesting and transportation work, and the same controversy had already been resolved in the appellant's own and similar cases by holding that such arrangements do not fall within the scope of manpower recruitment and supply agency service. On that basis, the service tax demand was unsustainable. en-us Tue, 23 Jan 2024 00:00:00 +0530 Mon, 05 Feb 2024 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449105 Service tax could not be demanded under Manpower Recruitment and Supply Agency service for cutting, harvesting and transporting sugarcane for farmers where payment was fixed by the quantity of sugarcane cut and transported, not by man-hours or supply of labour. The activity was treated as harvesting and transportation work, and the same controversy had already been resolved in the appellant's own and similar cases by holding that such arrangements do not fall within the scope of manpower recruitment and supply agency service. On that basis, the service tax demand was unsustainable. Case-Laws Service Tax Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449105