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2017 (6) TMI 275 - AT - Service TaxTransportation of sugarcane - GTA service - Held that: - it is admitted fact that for the transportation of sugarcane by truck and tractor owners, no consignment note was issued, therefore, the transportation service does not fall under the category of GTA. Accordingly service tax is not chargeable on such transportation. On identical case, the Tribunal has held that no service tax is chargeable on the sugar mills for transportation of sugarcane. Appeal allowed - decided in favor of appellant.
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