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2017 (3) TMI 15 - AT - Service TaxTransportation charges - transportation of sugarcane from the ‘Cane Collection Center’ to the Sugar factory - Held that: - there being no suppression or contumacious conduct on the part of the appellant, the extended period of limitation is not invocable - on merits also, the appellant have only facilitated the farmer in transport of the sugarcane to their factory gate, which was otherwise the obligation of the farmer. Accordingly, no Service Tax was payable on the transport charges incurred by the appellant - appeal allowed - decided in favor of appellant.
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