2012 (6) TMI 421

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....espondent: Shri K P Singh, DR Per: Mathew John: The appellants are a manufacturer of sugar and molasses. They were collecting sugar cane from the farmer at their collection centres at various locations near to the farmers. After weighing the cane at such centres receipts are issued to individual farmers. They further engaged some of the farmers to transport the cane so collected at the colle....

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....enged by M/s Laghu Bharati Udyog Bharati Mandal Ltd and others as being ultra virus the provisions of the Act and the Apex Court in its decision dated 27-07-99 as reported at Laghu Bharati Udyog Bharati Mandal Ltd and others Vs. UOI - 1999 (112) ELT 365 (SC) held that the provision is ultra virus the provisions of Finance Act 1994. Later the Parliament validated the provisions of the said Rule by ....

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....reproduced below: "goods transport operator means any commercial concern engaged in the transportation of goods but does not include a courier agency" 5. The contention of the appellant is that the scope of the entry was not amended either by Finance Act, 2000 or by Finance Act, 2003. They contest that individual farmers who owned tractors or lorries either in their name or the names of thei....

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....s till 18-04-2006 when the said expression was removed from the entries listing taxable services in section 65 (105) of Finance Act, 1994. CBEC also had the perception that individuals were not to be covered by the expression as may be seen from Circular No. 62/11/2003-S.T., dated 21-8-2003. Para 1.3 of the circular reads as under "1.3 Notification No.18/2003-Service Tax, dated 21-8-2003 has be....