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2017 (4) TMI 283 - AT - Service TaxLiability of service tax - transport of goods by road services - Revenue's case is that the sugar cane has been transported by Truck Operator Union from the collection center up to their factory and they have received transportation charges from the respondent therefore, in terms of Rule 2 (1) (d) (v) of the STR, 1994, the respondent is liable to pay service tax - Held that: - the transportation of sugar cane to the factory of the appellant is the duty of the farmers who supplied the sugar cane at the collection center set up by the respondent. From the collection center, the sugar cane was supplied by Truck Operator Union. The Truck Operator Union is not a commercial concern therefore, the same is not covered under Goods Transport Agency, therefore, the provisions of Section 65(105)(zzp) are not applicable to the facts of the this case - appeal dismissed - decided against Revenue.
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