Service tax exemption for milk transportation and distribution commission required fresh examination, with remand for reconsideration.

Exemption under Notification No. 33/04-ST for milk transportation and Notification No. 6/05-ST for commission on milk distribution required fresh examination because the contract and record showed separate charges for the two activities. Comparable adjudication orders in favour of other similarly placed distributors supported reconsideration on the same factual matrix. The impugned order was set aside and the matter was remanded to the original adjudicating authority for reconsideration.

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Issues: Whether the denial of exemption under Notification No.33/04-ST for transportation of milk and under Notification No.6/05-ST for commission on distribution of milk called for reconsideration, and whether the matter should be remanded to the original adjudicating authority.

Analysis: The contract and the surrounding record indicated separate charges for transportation and distribution activities. The appellant also pointed out that other similarly situated distributors of the same principal had been granted the benefit of the notifications. In view of the comparable adjudication orders already passed in favour of other distributors, the dispute required fresh examination at the original level.

Conclusion: The impugned order was set aside and the matter was remanded to the original adjudicating authority for reconsideration.

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