Small Farmer Transporting Sugarcane Exempt from Service Tax

The Appellate Tribunal CESTAT NEW DELHI held that a small farmer transporting sugarcane is not subject to service tax as a commercial concern. The tribunal waived the requirement for pre-deposit of tax liability and ordered a stay on recovery pending appeal disposal.

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The Appellate Tribunal CESTAT NEW DELHI ruled that a small farmer bringing sugarcane through transport is not a commercial concern under the service tax law. The tribunal dispensed with the pre-deposit of tax liability and directed recovery to be stayed until the appeal is disposed of.

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