2024 (2) TMI 256

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..... MAHAR, MEMBER ( TECHNICAL ) For the Appellant : Shri Parth Rachchh, Advocate Present For the Respondent: Shri Rajesh K Agarwal, Superintendent (AR) ORDER MS. SULEKHA BEEVI C.S. 1. Brief facts are that the appellant is engaged in manufacturing of sugar and hold central excise registration. They are also registered under the Service Tax commissionerate under the category of 'Tra....

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....ppeared and argued for the appellant. It is submitted that the appellant collected a combined fixed amount from the farmers on per MT basis of the sugarcane cut and supplied by the farmers. This amount paid to farmers included the cost of harvesting, cutting and transportation of sugarcane from the fields. This fact is mentioned in para 1 and 2.7 of the SCN. The appellant has not supplied any man ....

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....ings in the impugned order. 4. Heard both sides. 5. The issue to the decided is whether demand of Service Tax under MRSA service is sustainable or not. On perusal of records it is seen that the appellant is a Co-operative society formed by farmers. It is alleged by department that labour (services) was provided by appellant to farmers. The appellant has made payment to the farmers on the bas....