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    <title>2022 (4) TMI 303 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, a sugar manufacturer, in a dispute over the taxability of service tax for transporting sugarcane by farmers to the factory under Goods Transport Agency (GTA) service. The Tribunal found that as the transportation was directly done by farmers using their own tractors and not as a commercial service through a goods transport agency, the demand for service tax was not sustainable. Consequently, the Tribunal set aside the order confirming the demand, allowing the appeal with any consequential benefits as per the law.</description>
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    <pubDate>Wed, 30 Mar 2022 00:00:00 +0530</pubDate>
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      <title>2022 (4) TMI 303 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=420637</link>
      <description>The Tribunal ruled in favor of the appellant, a sugar manufacturer, in a dispute over the taxability of service tax for transporting sugarcane by farmers to the factory under Goods Transport Agency (GTA) service. The Tribunal found that as the transportation was directly done by farmers using their own tractors and not as a commercial service through a goods transport agency, the demand for service tax was not sustainable. Consequently, the Tribunal set aside the order confirming the demand, allowing the appeal with any consequential benefits as per the law.</description>
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      <pubDate>Wed, 30 Mar 2022 00:00:00 +0530</pubDate>
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