Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 238 - AT - Service TaxBusiness auxiliary services - the appellant is primarily engaged in activity related to harvesting of sugarcane and transportation of the same from the agricultural fields of the farmers who grow such cane to the sugar factory; appellant also provides the services all loading or unloading of such sugarcane in the factory for which they paid the Service Tax - whether the services rendered by the appellant or taxable under the category of ‘Business Auxiliary Services’ or otherwise? Held that: - the issue is no more res integra of this Bench in the case of Dnyaneshwar Trust Vs. Commissioner of Central Excise, Mumbai [2014 (1) TMI 90 - CESTAT MUMBAI], where it was held that harvesting and transporting of sugarcane to the factory will not fall under the category of “Business Auxiliary Services” - demand set aside - appeal allowed - decided in favor of assessee.
|