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The Krushak Seva Sahayya Samiti Trust Versus Commissioner of Central Excise, Aurangabad

2015 (12) TMI 273 - CESTAT MUMBAI

Discharge of service tax liability - Business Auxiliary Service - Held that:- amount received by the appellant has been recorded as an income under the category of commission; hence, service tax liability arises under the “Business Auxiliary Service” .....

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ellant is transporting sugarcane from the farmers fields to the sugar factory and the ratio of the Tribunal decision in the case of Dnyaneshwar Trust (2014 (1) TMI 90 - CESTAT MUMBAI) will directly apply. Accordingly, the impugned order is set aside .....

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RDER Per: M.V. Ravindran 1. This appeal is directed Order-in-Appeal No. AGS(45)/ 129/2010 dated 18/03/2010 passed by Commissioner of Central Excise & Customs (Appeals),Aurangabad. 2. Heard both sides and perused the records. 3. The issue involved .....

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n recorded as an income under the category of commission; hence, service tax liability arises under the Business Auxiliary Service . The lower authorities have rejected the contention raised by the appellant that no service tax liability arises on th .....

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Trust Vs. CCE, Mumbai - 2013 (31) STR 328 (Tri-Mumbai) held as under: The appellant has filed this application for waiver of pre-deposit of duty of ₹ 1,43,60,622/-, interest and penalties. The demand is confirmed on the ground that the appellan .....

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cane from the farmers fields to the sugar factory and to coordinating such activities the appellants are paying service tax in respect of harvesting and transportation of sugarcane. The appellant is receiving certain amounts for rendering the above s .....

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