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2017 (2) TMI 844
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.... Addl. Commr (AR), for respondent Per: M.V. Ravindran This appeal is directed against order-in-original No. 41 & 42/P-III/ST/COMMR/2011-12 dated 16.03.2012. 2. The relevant facts that arise for consideration are show-cause notice was issued to appellant for demand of service tax liability under the category of 'manpower recruitment or supply agency service'. The demand is for the period 2....
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....y the adjudicating authority as also the show-cause notice. He would draw our attention to the subsequent agreement between the appellant and M/s Bhima Sahakari Sakhar Karkahana Ltd., for the period 2009-10 and submits that the appellant (Sanstha) who is a co-operative/group of persons of farmers to help the farmers in the entire harvesting operations. His submission is that as per the agreement w....
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....ings of the lower authorities. 5. Considered the submissions made by both sides and perused the records. 6. On careful consideration of the submissions made by both sides and perusal of the records, we find that the agreement entered by appellant with the sugar factory is in respect of harvesting of sugarcane, loading & unloading of the same and transporting to sugar factory from a specified....