TaxTMI 
TaxTMI 
2019 (10) TMI 536
X X X X Extracts X X X X
X X X X Extracts X X X X
....er of 'manpower recruitment and supply of manpower services' to confirm tax liability of Rs. 21,59,951/- and to charge appropriate interest under section 75 of Finance Act, 1994 besides imposing penalty under section 76, 77 and 78 of Finance Act, 1994. 2. The contention of Learned Counsel for appellant is that the scheme of procurement of 'sugarcane' by sugar factories involves state governments which prescribe the support price and the arrangement requiring sugarcane growers to deliver the harvested cane at the factory. Owing to the prevalence of cooperative structures and establishments in the sugar industry, farmers are organised as societies or companies which, in furtherance of the procurement policy, enter into an agreement with the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... agreement between the appellant and the sugar factory in the present instance is, unambiguously a labour contract and not reimbursement of the cost of transporting of manpower to the sugarcane fields. It is also contended by him that the equipment is provided by the sugar factory and that the supervision charges are also paid for by the sugar factory to the appellant. This, according to him, demonstrates that the transaction is one of 'manpower supply' and that the rates are also fixed on per ton basis. 5. While admitting the appeal of Commissioner of Central Excise & Service Tax, Kolhapur against the decision of the Tribunal in Satara Sahakari Shetu Audyogik Oos Todani Vahtook Society v. Commissioner of Central Excise, Kolhapur [2016 (36....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ly Agency". 8. This interpretation of agreement between respondents and its principal is in tune with the judgment of Supreme Court in the case of Super Poly Fab-riks Ltd. v. Commissioner of Central Excise, Punjab reported in 2008 (10) S.T.R. 545 (S.C.). Paragraph No. 8 of the said judgment can be relied upon to drag the point at home, which reads as under:- "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 abov....