2013 (2) TMI 587

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....nstha' for short) is a Trust consisting of farmers and transporters. The farmers undertake harvesting of sugar cane and the truck owners undertake transportation of these from the farmers' fields to the factory of M/s Dudhganga Vedganga Sahakari Sakar Karkhana Limited, Bidri, Kolhapur. The bills for the service rendered to the sugar factory is routed through the Sanstha and the payment is received from the sugar factory to the Sanstha for further distribution to the farmers and the transporters. The department was of the view that the activity undertaken by the appellant falls under the category of 'Manpower Recruitment and Supply Services' and accordingly a demand for the services rendered was made on the appellant during the period 01/04/....

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....ly to the accounts of the farmers and the transporters by the sugar factory, who routes these payments through the appellant-Trust and they do not retain any amount and the amounts are straightaway credited to the bank where the farmers and the transporters hold accounts. In fact the appellant Trust does not hold any bank account at all and they had not undertaken any banking transaction during the impugned period. Therefore, the allegation that the appellant-Trust supplied labour to the sugar factory is not borne out from the documents available on record. 4. The learned AR appearing for the Revenue, on the other hand, reiterates the findings of the adjudicating authority. 5. We have carefully considered the submissions made by both the ....