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2017 (1) TMI 431 - AT - Service TaxReverse charge mechanism - transportation charges - Service Tax liability is fastened on the appellant on the ground that they have paid transportation charges for the year 2006-07 and 2007-08, despite the fact that they being a sugar factory are require to pay Service Tax under reverse charge mechanism - Held that: - an identical issue came up before this Bench in the case of Shri Chhatrapati SSK Ltd. Vs. Commissioner of Central Excise, Pune-III [2016 (9) TMI 736 - CESTAT MUMBAI], where it was held that there will be no Service Tax liability on the appellant sugarcane mills, as they have not received the service from a Goods Transport Agency - Appeal allowed - decided in favor of appellant.
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