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2012 (6) TMI 421 - AT - Service TaxDemand - transportation of sugar cane from collection centres to the factory - Held that:- Notification No.18/2003-Service Tax, dated 21-8-2003 has been issued which exempts commission or installation services provided by a commissioning or installation agency other than a commercial concern, thus accordingly, the commissioning or installation services provided by an individual will be exempt from service tax - As individual farmers who owned tractors or lorries either in their name or the names of their family members and who transported sugar cane from collection centre to their factory were not commercial concerns engaged in transportation of the goods no point of levying service tax - in favour of assessee.
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