https://www.taxtmi.com/caselaws?id=771625 The Tribunal examined whether a sugar mill's facilitation of sugarcane harvesting labor constituted a taxable 'Manpower Recruitment or Supply Agency Service'. Analyzing the relationship between the mill, laborers, and farmers, the Tribunal found no employer-employee connection. The mill merely helped farmers identify independent contractors without controlling labor rates or work. Consequently, the SC ruled the service tax demand unsustainable and set aside penalties, emphasizing that facilitation alone does not trigger service tax liability. en-us Tue, 27 May 2025 00:00:00 +0530 Wed, 28 May 2025 08:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771625 The Tribunal examined whether a sugar mill's facilitation of sugarcane harvesting labor constituted a taxable 'Manpower Recruitment or Supply Agency Service'. Analyzing the relationship between the mill, laborers, and farmers, the Tribunal found no employer-employee connection. The mill merely helped farmers identify independent contractors without controlling labor rates or work. Consequently, the SC ruled the service tax demand unsustainable and set aside penalties, emphasizing that facilitation alone does not trigger service tax liability. Case-Laws Service Tax Tue, 27 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771625