2023 (10) TMI 1047

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.... for payment of Service Tax on "transport of goods by road in a goods carriage" services. It was ascertained by the Department that during the period from April 2011 to March 2012, the appellant had recovered some charges from the farmers towards sugarcane cutting and paid the same to labour contractors. The manner in which the appellant arranged for supply of cane harvesting labourers and the type of recovering charges towards cane cutting appeared to the Department to be covered under Manpower Recruitment and Supply Agency Services. 2. Statement of Demand No. 202012-ST dated 05.10.2012 was issued proposing to demand the Service Tax under the said category along with interest and for imposing penalties. 3. After due process of law, the o....

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....STR, 806 (BOM) and Godavar Khire Cane Transport Co (P) Ltd- 2015 (38) STR 468 (BOM) and vide the decision of this Hon'ble Tribunal in the case of CCE VS. Dharani Sugars - Final Order NO.42319/2017, dated, 26.9.2017. 4.3. The present appeal is filed against the Order In original NO.19 of 2013-ST, dated, 20.12.2013, confirming the demand raised in Statement of Demand dated, 05.10.2012, demanding the Service Tax under Manpower recruitment or supply' for the period April, 2011 to March, 2012.5. 5. It is submitted that the issue is covered by the decision in the appellants own case reported in 2019(26) GSTL 54 (Tri-Chennai). The Ld. Authorized Representative Smt. Anandalakshmi Ganeshram, appearing for the Department, supported the find....