2018 (9) TMI 322 - SCH - Service Tax

Business Auxiliary Services - threshing and re-drying operations of tobacco leaves - demand along with interest and penalties for the period April 2013 to March 2014 - Held that - Identical issue was decided in the case of M.L. AGRO PRODUCTS LTD. VERSUS COMMISSIONER OF CUS. C. EX. & S.T. GUNTUR 2017 (2) TMI 1355 - CESTAT HYDERABAD where it was held that the activity of the assessees is in relation to the agriculture and not subject to service tax as a Business Auxiliary Service even before or after the negative list was issued on 1-7-2012 - demand set aside - appeal allowed - decided in favor of appellant.

Summary

The Supreme Court of India in 2018 dismissed Civil Appeal Nos. 6788-6811 of 2018 titled "Commissioner of Customs, Central Excise & Service Tax Vs. M.L. Agro Products Ltd." for delay condoned.