2018 (1) TMI 1171

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....mers for harvesting of sugarcane. Assessee paid the labourers harvesting charges, which are deducted from the amount payable to the farmers for sale of sugarcane. Department took the view that these are services rendered by the assessee and are liable to service tax under the category of Man-power Recruitment or Supply Agency Services. Hence, proceedings were initiated against the assessee proposing demand of service tax liability of Rs. 2.55 lakhs (approx.,) for the period from 16.06.2005 to 30.09.2007 with interest liability and also imposition of penalties under various provisions of law. 2. After due process of adjudication, the Commissioner vide impugned order dated 31.10.2008 dropped the proceedings initiated in the show-cause noti....

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....d advocate. The relevant portions of the said judgment are reproduced herein below: "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, in any manner for re....

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....he point at home, which reads as unde :-. "8. There cannot be any doubt whatsoever that a document has to be read as a whole. The purport and object with which the parties thereto entered into a contract ought to be ascertained only from the terms and conditions thereof. Neither the nomenclature of the document nor any particular activity undertaken by the parties to the contract would be decisive." 9. In view of the above, it is clear that no manpower has been supplied by the respondents to the sugar factory to constitute supply of manpower. This Court had an occasion to deal with the similar issue, as is involved in these appeals, in Central Excise Appeal No.19 of 2014, and this Court by order dated 27-1-2015 [2015 (38) S.T.R.....