Commissioner Of Central Excise & ... vs Santaram Vidhoba Karad
- CitationAppeal No. ST/271/09
Ratio decidendi
The rule this decision rests on
The activity of harvesting sugarcane and transporting and unloading it at sugar factories, performed under engagement by the factories, does not fall within the taxable category of Manpower Recruitment and Supply Agency Service, the question being already concluded by the Tribunal's earlier decision in Bhogavati Janseva Trust, which the Bench treated as binding and followed. Where the same issue has already been decided by the Tribunal in an earlier case, the Revenue's appeal against an order-in-appeal that follows that decision on the same issue is liable to be rejected.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI
COURT No. I
Appeal No. ST/271/09
(Arising out of Order-in-Appeal No. AGS(189)64/2009 dated 20.08.2009 passed by Commissioner of Central Excise & Customs (Appeals), Aurangabad)
For approval and signature:
Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. P.S. Pruthi, Member (Technical)
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1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the : No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : Seen of the Order?
4. Whether Order is to be circulated to the Departmental : Yes authorities?
Commissioner of Central Excise & Customs Aurangabad Appellant Vs.
Santaram Vidhoba Karad Respondent
Appearance:
Shri R.K. Das, Dy. Commissioner (AR) for appellant None for respondent
CORAM:
Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. P.S. Pruthi, Member (Technical)
Date of Hearing: 04.06.2015 Date of Decision: 04.06.2015
ORDER NO
Per: M.V. Ravindran
This appeal filed by Revenue is directed against Order-in-Appeal No. AGS(189)64/2009 dated 20.08.2009.
2. The issue involved in this case is regarding the service tax liability under the category of Manpower Recruitment and Supply Agency Service. The first appellate authority in the impugned order has set aside the order-in-original which was in appeal before him while the Commissioner of Central Excise and Customs, as adjudicating authority, confirmed the demands raised on the respondent on the very same issue.
3. None appeared for the respondent. Heard learned D.R and perused the records.
4. On perusal of the records, we find that the respondent in this case has been engaged by sugar factories for harvesting sugarcane, transporting and unloading the same at the sugar factories which according to Revenue authorities would fall under the category of Manpower Recruitment and Supply Agency Service. We find that the issue is no more res integra as in the case of Bhogavati Janseva Trust vs. CCE 2014 (34) STR 410 (Tri. Mum) this Bench had allowed the appeals filed by various appellants engaging in the very same activity. Since the issue is already decided by this Bench, we find that the appeal filed by Revenue against the Order-in-Appeal is liable to be rejected.
5. Appeal filed by Revenue is rejected.
(Dictated in Court)
(P.S. Pruthi) Member (Technical) (M.V. Ravindran) Member (Judicial)
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