2015 (10) TMI 452

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....ri, A.B. Awte, Consultant For the Respondent : Shri. R.K. Das, Dy. Comm. (AR) ORDER Per: M.V. Ravindran These two appeals are disposed of by a common order as the issue involved is the same. 2. Hared both sides and perused the records. 3. It transpires from the record that both appellants are providing services of sugarcane harvesting and transporting sugarcane from the farmers f....

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....ved by the appellants is in respect of sugar manufactured in sugar factories. He would submit that this activity of the appellant is in respect of the sale of sugar and hence cannot be considered as activity in relation to agricultural activities. 7. We have considered the submission mach by both sides and perused the records. 8. The issue involved in this case is regarding the service tax l....

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....esting and transportation of sugarcane. The appellant is receiving certain amounts for rendering the above service, which was sown in the Books of Accounts as commission. The contention in the impugned order, (Para 6.3) is that the appellant has acted as commission agent and the commission agent is also covered under the scope of Business Auxiliary Service. The appellant claims the benefit of Noti....

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....ived in this regard. 4. We find that the adjudicating authority in the impugned order held that the appellant has undertaken the activity of harvesting sugarcane and its transportation to sugar factory from the fields of farmers and this activity is in relation to sale of sugarcane by farmers and purchase of sugarcane by the factory and service provided of a commission agent. In view of this fi....