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2018 (5) TMI 555 - AT - Service TaxLiability of service tax - freight charges for transportation of sugarcane from the field to their factory premises - reverse charge mechanism - Held that: - the issue is no more res integra, as the Tribunal in the case of Nandganj Sihori Sugar Co. Ltd. Versus Commissioner of C. Ex., Lucknow [2015 (12) TMI 1604 - CESTAT ALLAHABAD] was considering the very same issue and held in the favor of the assesses and set aside the demands of the service tax on the amounts paid as transportation charges of sugarcane, on behalf of the farmers - appeal allowed - decided in favor of appellant.
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