2015 (3) TMI 1170

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....nal order passed by Central Excise and Sales Tax Appellate Tribunal, Mumbai, Revenue has preferred the present appeals. A common issue is involved in all these appeals and therefore, they are being decided together by this common order. 2. Brief facts giving rise to the present appeals are as follows:- The respondents in all these appeals are private limited companies whose shareholders are mainly the farmers. They entered into an agreement with respective sugar factories for harvesting of sugarcane at the fields of members of sugar factory and for transporting the same to the sugar factory as per the agreement. The remunerations for harvesting and transportation were paid on tonnage basis. The appellant was of the view that the act of h....

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....ng of sugarcane and transporting the same from agricultural fields to the factory site. Thus, the respondents have provided manpower to the sugar factory for which sugar factory has paid labour charges on tonnage basis for providing manpower to cut sugarcane and to bring the same to the sugar factory. The learned counsel thus submits that conclusion drawn by the appellate Tribunal is far away from the facts involved in the case. The appellate Tribunal has failed to classify the activities properly under "Manpower Recruitment or Supply Agency Services", which resulted into miscarriage of justice. 4. The learned counsel for respective respondents submit that individual farmers entered into an agreement with sugar factory concerned for purc....

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....r Supply Agency Services" and the appellate Tribunal has rightly dropped the demand by allowing the appeals. 5. The question between the parties is whether the services would fall within the definition of "Manpower Recruitment or Supply Agency Services". The definition of this term is mentioned in clause 105 (K) r.w. Section 65 (68) of the Finance Act, 1994, which read as under:- "105(k) "Taxable service" means any service provided or to be provided to any person, by a manpower recruitment or supply agency in relation to the recruitment or supply of manpower, temporarily or otherwise, in any manner" "65(68) "manpower recruitment or supply agency" means any person engaged in providing any service, directly or indirectly,....