2017 (1) TMI 238

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..... es all loading or unloading of such sugarcane in the factory for which they paid the Service Tax - whether the services rendered by the appellant or taxable under the category of ‘Business Auxiliary Services’ or otherwise? Held that: - the issue is no more res integra of this Bench in the case of Dnyaneshwar Trust Vs. Commissioner of Central Excise, Mumbai [2014 (1) TMI 90 - CESTAT MUMBAI], whe .....

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..... appellant or taxable under the category of Business Auxiliary Services or otherwise. 4. On perusal of records, we notice that the appellant is primarily engaged in activity related to harvesting of sugarcane and transportation of the same from the agricultural fields of the farmers who grow such cane to the sugar factory; appellant also provides the services all loading or unloading of such s .....

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