2018 (9) TMI 387

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....of goods by road in goods carriage. On the basis of intelligence received that the appellants are providing taxable services on manpower recruitment or supply agency service, but not taken registration and are not paying service tax, investigations were conducted. It was revealed that the appellants have allotted certain agricultural areas for the purpose of procurement of sugarcane cultivated by farmers within their area. These farmers who intend to cultivate sugarcane sell their produce to the appellant's factory. For this purpose, the farmers are required to get registered with the appellant's factory. As per the said agreement executed by the farmers, they cannot deal or sell their sugarcane in any manner other than without the written ....

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....e mill which in turn is controlled by the Government of Tamilnadu. The only object of the mill is to manufacture sugar and sell such sugar at the price fixed by the State Government for the public distribution system. As per the policy of the Government, the sugar mill cannot involve in an activity other than those activity fixed by the Government. 2.1 The appellant manufactures sugar by crushing sugarcane grown by the farmers / agriculturists who own lands. The State Government has also earmarked the area or places or jurisdiction from where the sugarcane can be procured from the growers / farmers thereby encouraging the cultivation activities. The crushing of sugarcane for manufacture is a seasonal one and totally dependent on the time....

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....cted from the price of the sugarcane is paid as wages for the cutting labourers on weekly basis. The payment for the supply of sugarcane is not given in advance and paid only after such completion of supply sugarcane by the farmers. However, the wages for harvesters / labourers is paid on weekly basis as these labourers will not wait till the payment for the sugar supplied is made to the appellant factory. The facility is only for identifying the sugarcane growers as well as harvesters and it does not have anything to do with the arrangement for manpower supply service. He submitted that in a similar issue, the Tribunal after considering the facts and evidences had held the same to be outside the scope of manpower supply service. He relied ....