2015 (11) TMI 470

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....ran 1. This appeal is filed by the Revenue against Order-in-Appeal No. AGS/(102)/62/2010 dated 21/06/2010 dated 21/06/2010 passed by Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. None appeared on behalf of the respondent. On perusal of the records, we find that the issue lies in a narrow compass; accordingly, the appeal is taken up for disposal in the absence of any repr....

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.... of lifting and storing of sugar bags in the sugar factory. The entire tenor of the order seems to be that the activity undertaken by the appellant is one of the lumpsum activity. We find that the issue involved in this case is now squarely covered by the judgment of the Hon'ble High Court in the case of CCE & ST vs. Godavari Khore Cane Transport Company Pvt. Ltd. - 2015-TIOL-253-HC-MUM-ST. We....

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.... work would be done mechanically. So, the nature of work undertaken by the respondent must be understood in the context in which it was understood by the respondent and its principal-sugar factory . This interpretation of the agreement between the respondent and its principal is in tune with the Judgment of the Supreme Court in the case of Super Poly Fabriks Ltd. Vs. Commissioner of C. Ex., Punjab....

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....wer has to be in negative. Having regard to the history of service tax in our country, it becomes clear that when the State was in the process of including various types of services in service tax net, the State's policy was to include different services at different point of time. For the first time in 1997, the State included Recruitment Service as taxable service. Slowly, labour contract se....