2020 (2) TMI 1205

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....or allowing the harvesting contractors to use the Appellant's bullock carts with tyres without any bullocks or driver for transporting the sugarcane to the sugar factories? 3. A brief background of facts in the present petition is necessary. The appellants are engaged in the manufacture of sugar and molasses. They are also providing bullock carts on rent basis to the farmers for transportation of sugar cane to its sugar factory. The period involved is 21.1.2015 to 31.3.2016 i.e. post negative list. According to the department, during the disputed period the appellants have received a gross billed amount of Rs. 31,74,620/- towards rent of Tyre Bullock carts and are liable to pay service tax of Rs. 4,30,383/- which the Appellants failed to p....

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....ings recorded in the impugned order and prayed for dismissal of Appeal. He further submits that in view of the different clauses of agreement between the Appellants and the service receiver i.e. various contractors it is established that the effective control of the bullock cart lies with the appellants and therefore the learned Commissioner has rightly rejected the appeal filed by the Appellants. 5. I have heard learned Counsel for the Appellant and learned Authorised Representative for the Revenue and perused the records of the case including the synopsis and case laws submitted by the learned counsel. Undoubtedly the Appellants have supplied the Tyre Bullock Carts without bullocks or driver to the recipient of service i.e. farmers. The ....

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....ugarcane is an agricultural produce and as per various dictionary meanings tyre bullockcart very well falls within the definition of agro or agricultural machinery. Learned Commissioner in the impugned order also did not dispute it. The only thing which prompted him to took a view opposite to the view taken earlier in appellants' own case, is the terms of the agreement which, as I have already discussed, do not make any material difference and it cannot be said that the effective control of the bullock carts remains with the Appellant. I have also gone through the recent decision of this Tribunal in the matter of Mukteshwar Sugar Mills Ltd. vs. CCE&C, Aurangabad; 2018(10) TMI 1324-CESTAT Mumbai in which also this Tribunal has held that 'Ren....