2019 (6) TMI 1319

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....r, Member (Technical) For The Appellant : Shri Shiv Pratap Singh, Deputy Commissioner (AR) For The Respondent : Shri S.P. Upadhyay, Advocate ORDER Per: Anil G. Shakkarwar The present appeal is filed by revenue against Order-in-Appeal No. NOI/SVTAX/000/APPL-I/43/2015-16 dated 30/04/2015 passed by Commissioner of Central Excise (Appeals-I), Meerut. 2. After hearing both the sides duly repre....

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....t was an activity of Horticulture and that Horticulture is a branch of Agriculture and that the activity undertaken by the respondent was excluded from the preview of service tax in view of clarification issued by Central Board of Excise and Customs through Tax Resources Unit. 3. We have carefully gone through the grounds of appeal and find that the revenue did not raise any new ground in the gr....