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2017 (1) TMI 551 - CESTAT MUMBAIGTA service - reverse charge mechanism - amount paid to a sanstha or a society which is called as Bhima Sarva Seva Sangh for harvesting and transporting sugarcane to their factory - Held that: - reliance placed in the case of Nandganj Sihori Sugar Co. Ltd. v. Commissioner of Central Excise, Lucknow [2014 (5) TMI 138 - CESTAT NEW DELHI], where it was held that there will be no service tax liability on the appellant sugarcane mills, as they have not received the service from a Goods Transport Agency - appeal allowed - decided in favor of appellant.
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