2019 (4) TMI 589

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....pellants : Shri H.G.Dharmadhikari, Advocate with Shri D.A. Bhalerao, Advocate For the Respondent : Shri M.P.Damle, Assistant Commissioner (A.R.) ORDER PER: P.ANJANI KUMAR The Appellants M/s. Deomogra Ustodani Vahatuk Sahakari Sanstha Ltd. have rendered certain services to M/s. Adiwasi Sehkari Sahakari Kharkhana, Nandurbav. As per the agreement entered between appellant and the Sugar Fa....

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....demand under manpower supply and recruitment agency service is unsustainable. They relied upon the following case law; (i) Samarth Sevabhavi Trust v/s CCE, Aurangabad 2014 (36) STR 83 (Tri. -Mumbai) Affirmed by Hon'ble High Court, Mumbai CC, CE & Service Tax, Aurangabad v/s Shri Samarth Sevabhavi Trust 2016 (41) STR 806 (Bom.) (ii) Satara Sahakari Shetu Audyogik Oos Toda....

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.... (e) Shipping Corporation of India Ltd. v/s CCE & Service Tax, (LTU), Mumbai 2014 (33) STR 552 (Tri. - Mumbai) 3. Learned Authorised Representative has reiterated the findings of the order-in-original. 4. Heard both sides and perused the records. As per the terms and conditions of the agreement itself provided at para 4,5, & 6 that; 4. Devmogra Society has to carry out the w....