2026 (6) TMI 706

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....e Assistant Commissioner and rejected the appellant's appeal. 2. None appeared on behalf of the appellant despite repeated opportunities being granted. On 23.2.2026, last opportunity was granted making it clear that the matter will be decided on merits even if nobody appears. However, nobody appeared today also. We have heard learned authorised representative of the Revenue and perused the records. 3. The appellant was providing services of renting of immovable properties and rake handling services to M/s. Indian Potash Limited but had not paid any service tax. Information received from Indian Potash showed the amounts paid to the appellant for its services during the period 2012-13 to 2016-17. Based on this information, the matter wa....

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....vehemently supported the impugned order and asserted it calls for no interference. Findings 7. We have considered the grounds of appeal in the appeal and the submissions by the learned authorised representative for the Revenue and perused the records. 8. The appellant was registered with the service tax for providing clearing and forwarding agency service and Business Auxiliary Services. Information was received and investigations were initiated and it was found that the appellant had rendered two types of services to Indian Potash Ltd. on which it had not paid service tax. The details of the consideration paid to the appellant by Indian Potash were obtained from it. It was found that the appellant had provided two types of service....

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....f the appellant with respect to renting of immovable property service was that it had actually not rented any premises and the amounts it received were actually reimbursements. 12. According to the department the appellant was not entitled to the benefit of notification 5/2012 for the reason that it had handled and transported gypsum and not fertilizers and gypsum is not listed among the fertilizers in the Fertilisers (Control) Order, 1985. 13. We have considered this question. Gypsum (CaSO4) is a fertilizer which provides both calcium and sulphur to plants. It is used as such in some conditions and for certain crops. It is also used to manufacture other fertilizers. The mere fact that the Fertilizer Control Order does not mention gyp....