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TMI Blog2012 (6) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... factory were not commercial concerns engaged in transportation of the goods no point of levying service tax - in favour of assessee. - ST/Appeal No.115/2008 - ST/A/327/2012-CUS - Dated:- 18-4-2012 - Archana Wadhwa, Mathew John, JJ. For Appellant: Shri Manjeet Garg, Adv. For Respondent: Shri K P Singh, DR Per: Mathew John: The appellants are a manufacturer of sugar and molasses. They were collecting sugar cane from the farmer at their collection centres at various locations near to the farmers. After weighing the cane at such centres receipts are issued to individual farmers. They further engaged some of the farmers to transport the cane so collected at the collection centres to their factory. The dispute involved in this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file any return but they paid an amount of Rs. 7,90,772/- under protest which the appellant state was paid due to pressure from the departmental officers. 4. The main contention of the Appellants is that the service in question was not covered by the entry in Finance Act, 1994 under which the department wanted the appellants to pay tax. The said entry namely, Section 65 (17) of Finance Act, 1994 as it stood at the relevant time is reproduced below: "goods transport operator means any commercial concern engaged in the transportation of goods but does not include a courier agency" 5. The contention of the appellant is that the scope of the entry was not amended either by Finance Act, 2000 or by Finance Act, 2003. They contest that ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dividual will be exempt from service tax." 8. Further from the facts of the case it is reasonably clear that many of the persons who transported sugar cane were individuals owning tractors whose main activity was not providing transportation. For that reason such persons did not come within the meaning of the expression "commercial concern engaged in the transportation of goods" 9. There are decisions of the Tribunal also to the effect that individuals were not to be considered as "commercial concern". The following decisions are relevant: (i) Anuradha Jain Vs. CCE-2008 (12) S.T.R. 475 (Tri. - Del.) (ii) CCE Vs. R.S. Financial Services - 2008 (9) S.T.R. 231 (Tribunal). 10. So we find merit in the appeal and we allow the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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