Sugar Factory Owns Cane; Activity Classified as 'Business Auxiliary Service', Not 'Manpower Recruitment'.

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....The sugar cane belongs to the sugar factory in terms of the agreement of sale executed between the farmers and the sugar factory. Therefore, the activity undertaken by the appellant is one of procuring or processing of the goods belonging to the client which is classifiable under ‘Business Auxiliary Service' and not under ‘Manpower Recruitment of Supply Agency Service. - AT....