TaxTMI 
TaxTMI 
2013 (8) TMI 218
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Sahakari Sakhar Karkhana Ltd., Ankushnagar for the cutting/harvesting of sugarcane and transportation of the same from the farmers' fields to the sugar factory. The farmers had already entered into a contract with the sugar factory for sale of sugarcane. Samarth Sevabhavi Trust (Trust, for short) entered into agreements with truck/tractor/trailer owners along with their team of labourers. As per the agreement, the transporters, by engaging labourers, would harvest the sugarcane and transport the same to the sugar factory either by truck or tractor or by engaging labourers for carrying head loads. The sugar factory agreed to pay charges for the services rendered based on the tonnage of sugarcane supplied and different rates were agreed to b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....llant makes the following submissions. The agreement between them and the sugar factory was for cutting/harvesting of sugar cane and transportation of the same from the farmers' fields to the sugar factory. It was not for supply of any labour and the consideration was paid for the activity undertake on the basis of tonnage of sugarcane supplied and different rates were prescribed for sugarcane cutting, transportation of sugarcane by various means, loading of the sugarcane onto the truck etc. The Trust received only supervision charges and nothing else. The payment for the work undertaken was routed through the appellant who disbursed the same to the persons/contractors who actually undertook the work. For undertaking the work of sugarcane h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....that the activity of cutting/harvesting of sugarcane and transportation would not amount to manpower supply services and set aside the demands under the category, and in particular, in two orders-in-appeal Nos. PII/AV/88 & PII/AV/89/2010 dated 18.6.2010 5. The learned Commissioner (AR) for the Revenue, on the other hand, reiterates the findings of the adjudicating authority. He submits that in the statements given by the Deputy Chief Accountant of the sugar factory as also the Secretary of the Trust, they have agreed that the activity undertaken by them amounted to supply of manpower. This admission by the persons concerned should be a relevant factor for classification of the service and, therefore, he pleads that the impugned order is su....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vailable on record, we do not find any activity undertaken by the Trust either for the recruitment of manpower or for supply of manpower to the sugar factory. This Tribunal, in similar circumstances, in the case of Amrit Sanjivni Sugarcane Transport Co. Pvt. Ltd. (supra) held that harvesting of sugarcane and transportation thereof to the sugar factory from the farmers' fields would not come under the purview of manpower recruitment or supply agency service and would be more appropriately classifiable under "business auxiliary services". These decisions relied upon by the appellant and the orders of the Commissioner (Appeals) also support this view. Merely because in the statements, the deponents therein, based on their understanding agreed ....