CESTAT Chennai Rules in Favor of Sugar Mill – Manpower Supply Allegations Rejected

Nadippisai Pulavar K.R. Ramasamy Co-op. Sugar Mill Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) Nadippisai Pulavar K.R. Ramasamy Co-operative Sugar Mill filed an appeal against the demand for Service Tax under the allegation of being a manpower supplier. The authorities contended that the mill provided manpower to farmers for cane harvesting. However, the mill argued that it merely facilitated labor arrangements for operational convenience. The appellant’s case revolved around the argument that there was no employer-employee relationship with the cane cutting labo...