Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 1253 - AT - Service TaxGTA Service - Demand of service tax on transportation of palm oil fruit - whether the same is a fruit entitled for the exemption of N/N. 33/2004-ST dated 03.12.2004? - transport of fruits is exempted - HELD THAT:- Any produce of a tree which is the result of ripened ovary, irrespective of nature of it being edible or not, amounts to fruit. Admittedly, the product transported in the present appeal is palm oil fruit. The photographs as produced by the appellant during the arguments also support the opinion as formed. Thus, the fruit in question is very much covered by the notification. The adjudicating authorities below are therefore held to have formed a very rigid and narrow description of the fruit. Appeal allowed - decided in favor of appellant.
|