2014 (6) TMI 690

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....t : Shri K.S.V.V.Prasad, JC (AR) ORDER Per Mathew John; 1. There is an application for early hearing of stay petition. Since the stay petition is being taken up for hearing, application for early hearing has become infructuous and it is disposed of accordingly. 2. The applicant in this case is a sugar factory. They arranged a group of workers for harvesting sugarcane and made available the ser....

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....s arising out of the impugned order for admission of appeal. 3. Arguing for the applicant, the learned advocate submits that the labourers were not employees of the applicant-company. They were only maintaining a data base of such labourers and their gang leaders and getting in touch with gang leaders whenever farmers require the services of labourers for cane harvesting. They submit that they ha....

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....abourers available. As per sub-clauses of section 65 (68) and section 65 (105) (k), any activity done directly or indirectly in any manner for supply of manpower temporarily or otherwise is taxable. It is not necessary that the man power supplied should be the employees of the person supplying the man power. Ld. AR also relies on the decision in the case of Samarth Sevabhavi Trust Vs CCE Aurangaba....

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..... We also note that the order passed by the Bombay Bench of the Tribunal in the case of Samarth Sevabhavi Trust (supra) was in a different set of facts. We note that applicant therein was not a sugar factory. The applicant therein was engaged in the business of organizing labourers making it available to the farmer for harvesting sugar cane and also in transportation of sugarcane to the sugar fact....