2018 (5) TMI 1139

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....ellant Shri Dilip Shinde, AC (AR) for Respondent ORDER Per: Ramesh Nair The facts of the case are that M/s Someshwar Sarva Seva Sangh (hereinafter referred to as 'Sangh') created by the karkhana members, is involved in the transportation of sugar cane, and no consignment note or loading receipt is issued. On investigation, it was revealed that the appellant was paying the transportatio....

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....th Mhaskoba SSK Ltd. - 2016 (12) TMI 732 (f) Shri Chhatrapati SSK Ltd. - 2016 (9) TMI 736 3. Shri Dilip Shinde, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on the judgment of this Tribunal in the case of Kisan Sahakari Chini Mills Ltd. - 2014 (34) STR 254 (Tri-Del). 4. We have carefully cons....

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....res integra. It is a general practice in all the sugar mills, wherein the sugar cane is harvested and transported to the sugar mill and it has been held as not taxable under the GTA service. In the case of Kranti SSK Ltd. (supra), this Tribunal relied upon the various judgments and held that no Service Tax is chargeable on the sugar mills for transportation of sugar cane and the appeal was allowed....

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.... as "Sanstha") towards harvesting and transportation of sugarcane to the factory. Both the lower authorities have come to a conclusion that such payment would amount to payment for transportation of sugarcane. We find that an identical issue came up before this Bench in the case of Shri Chhatrapati SSK Ltd. Vs. Commissioner of Central Excise, Pune-III in Appeal No. ST/363/12. The said appeal was c....