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of <h1>The Supreme Court of India dismissed Civil Appeal Nos. 6788-6811 of 2018 for delay condoned.</h1> <h3>Commissioner of Customs Central Excise And Service Tax, Nellore Versus M/s. Premier Tobacco Packers Pvt. Ltd.</h3> The Supreme Court of India dismissed Civil Appeal Nos. 6788-6811 of 2018 for delay condoned. - Commissioner of Customs Central Excise And Service Tax, ... Business Auxiliary Services - threshing and re-drying operations of tobacco leaves - demand along with interest and penalties for the period April, 2013 to March, 2014 - Held that:- Identical issue was decided in the case of M.L. AGRO PRODUCTS LTD. VERSUS COMMISSIONER OF CUS., C. EX. & S.T., GUNTUR [2017 (2) TMI 1355 - CESTAT HYDERABAD], where it was held that the activity of the assessees is in relation to the agriculture and not subject to service tax as a Business Auxiliary Service even before or after the negative list was issued on 1-7-2012 - demand set aside - appeal allowed - decided in favor of appellant. The Supreme Court of India in 2018 dismissed Civil Appeal Nos. 6788-6811 of 2018 titled 'Commissioner of Customs, Central Excise & Service Tax Vs. M.L. Agro Products Ltd.' for delay condoned.
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