2013 (9) TMI 516

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....ammohanRao, DC (AR) ORDER Per Mathew John; 1. The applicants are a co-operative society and manufacturers of sugar. In the State of Tamil Nadu, there is a system by which certain agricultural areas are allotted to each of the sugar factories for the purpose of encouraging cultivation, procuring sugar cane and making payments as per the policies of the Government. The responsibility of the....

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....ithout the written order of the sugar factory d) The farmers shall protect and ensure proper growth of the sugar cane and it is the responsibility of the farmers to harvest and to deliver the sugar cane upto the factory gate; e) In the case of harvesting labourer (Manpower) being arranged by the factory, the cane cutting charges will be recovered from the cost of the sugar cane. 2. As per....

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....68) of Finance Act,1994. Based on such argument, the Revenue demanded service tax not paid during the period April'06 to March'11 and on adjudication an amount of Rs.40,90,147/- is confirmed against the applicant along with interest and penalties. Aggrieved by the order, the applicant filed appeal with the Commissioner (Appeals) who did not give any relief. Aggrieved by the order of the Commission....

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....urers. The labourers are not in their pay rolls; they did not contribute any ESI benefit for this work force and neither is there any relationship with them. The fact that they are maintaining a data base of persons who may be available for cane cutting and putting them in contact with the farmers who are in need of such labourers and routing payments to the labourers would not amount to Man Power....