2013 (7) TMI 299

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....Respondent : Shri P N Sarvaiya, Astt. Commissioner (AR) PER : M V Ravindran All these Stay Petitions are directed against Order-in-Original No.33 to 36/BVR/Commissioner/2012, dt.19.12.2012, vide which the adjudicating authority has held that M/s Shri Bileshwar Khand Udyog Sahakari Mandali Ltd. (hereinafter referred to as main appellant) has not paid the Service Tax under the category of man ....

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....farmers were facing difficulty in arranging the labourer to cut the sugarcane crop, load the same into the trailer, unload the same and put the same in the sugar factory, had approached the appellant No.1 for solving their problem. It is his submission that appellant No.1 had got in touch with various labourers and directed them to go to the fields of the farmer members and cut the sugarcane crop ....

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....e lumsum charges, it could not be covered under the category of man power recruitment or supply agency services. He would also submit that the same view has been reiterated by the Tribunal in the case of Ritesh Enterprises -2010 (18) STR 17 (Tri-Bang). It is his another submission that the farmers of the area are the members of the appellant's sugar factory and hence they cannot be identified sepa....

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.... cutting, loading/unloading of sugarcane. It is his submission that this activity would fall under the category of man power recruitment and supply agency service. 4. On careful consideration of the submissions made by both sides and perusing the records, we find that the appellant No.1 herein has arranged for cutting of sugarcane crop from the field of farmers who are their members. Be that as....