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2018 (5) TMI 555

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....he Appellant. Shri P.S. Reddy, Assistant Commissioner (AR) for the Respondent. [Order per: M.V. Ravindran] This appeal is directed against Order-in-Original No. 09/2008-(S. Tax) (PNR) dated 29.10.2008. 2. None appeared on behalf of the appellant despite notice. On perusal of records, it transpires that the issue is lies in a narrow compass, accordingly the appeal is taken up for dispos....

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.... to factory is the responsibility of the farmer and entire payment of freight charges by them f o r transport or the lorry owners was re-covered from the farmers from the total price of supply of sugarcane. In support of the same it was indicated the pricing factor of sugarcane was as per the State Government and being mandated they have to pay the said price, there is no intention to evade paymen....

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....ent price of sugarcane from the farmers in the State. 6. We find that the issue is no more res integra, as the Tribunal in the following cases was considering the very same issue and held in the favour of the assesses and set aside the demands of the service tax on the amounts paid as transportation charges of sugarcane, on behalf of the farmers i) Nandganj Sihori Sugar Company Ltd., V....