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2019 (9) TMI 118 - CESTAT HYDERABADBusiness Auxiliary Services - rendering of services in relation to threshing and redrying of tobacco leaves - GTA Services - HELD THAT:- On identical issue was decided by this bench in the case of M.L. AGRO PRODUCTS LTD. VERSUS COMMISSIONER OF CUS., C. EX. & S.T., GUNTUR [2017 (2) TMI 1355 - CESTAT HYDERABAD] wherein, it was held that service tax liability on threshing and redrying of tobacco leaves does not arise under the category of Business Auxiliary Services. The said judgment of the Tribunal was carried in Civil Appeal by the revenue before the Apex Court and Apex Court dismissed the said Civil Appeal, after condoning the delay - thus, the appeal of the appellant on the issue of tax liability under the category of Business Auxiliary Services stands allowed. GTA services - HELD THAT:- The said liability arises and accordingly we uphold the demand of ₹ 34,000/- along with interest on GTA services, but noticing that the appellant could have entertained the bonafide belief that the tax liability may not arise on GTA services, by invoking the provisions of Section 80 of the Finance Act, 1994, we set aside the penalties imposed on appellant. Appeal disposed off.
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