2015 (2) TMI 887

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....Tax<br>Ashok Jindal And P. S. Pruthi,JJ. For the Petitioner : Shri S B Awate, Consultant & Shri Vishal Awate, Adv. & Shri A K Prabhakar, Consultant For the Respondent : Dr B S Meena, Additional Commr. (AR) ORDER Per: Ashok Jindal: The appellants are in appeal against the impugned orders wherein Service Tax demand has been confirmed against them under the category of Manpower Recruitment or S....

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....r (Appeals) for non-compliance to the provisions of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. 3. As the issue involved in all the appeal are common therefore all are taken up together for consideration. 4. The brief facts of the case are that the appellants are engaged in the activity of harvesting sugarcane and thereafter transporting from the fi....

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....n other cases, the issues have been decided on merits holding that the activity undertaken by the appellants fall under the category of Manpower Recruitment or Supply Agency Services. Therefore, appellants are before us contending that their activity does not fall under the category of Manpower Recruitment or Supply Agency Services. 5. Heard the parties. 6. The said issue came up before this Tri....