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2024 (1) TMI 454 - AT - Service TaxLevy of service tax - reverse charge mechanism - received services from Goods Transport Operators - HELD THAT:- The bearing of tax liability would be on the Appellant himself, that would have resulted in a revenue neutral situation apart from the fact that low turnover in the entire period of 5 years is a sufficient indication that abatement could have been taken as an alternate plea for seeking exemption from tax liability, had the activities of the Appellant been covered under taxable service which going by the judgment of this Tribunal passed in the case of M/S. NANDGANJ SIHORI SUGAR CO. VERSUS CCE. LUCKNOW [2014 (5) TMI 138 - CESTAT NEW DELHI] is held to be not taxable. Appeal allowed.
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