2015 (12) TMI 1604

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....liya, Authorized Representative (DR), for the Respondent. ORDER [Order per : Anil Choudhary, Member (J)]. - Heard the parties. The issue involved in this appeal is with regard to levy of service tax paid on transportation of sugarcane from the cane collection centre to the sugar mill, initially paid by the appellant sugar mill but deducted from the price of the sugarcane payable to the farmer on....

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....liability on the appellant sugar mill as they have not received the service from a Goods Transport Agency. In view of this, Tribunal set aside the orders in the earlier appeal allowing the appeal. We also take notice of the fact that under the purchase agreement and the relevant State Act, the price fixed by the State Government of Uttar Pradesh to the farmers for the purchase of sugarcane include....