2012 (12) TMI 401

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..... sugarcane by farmers and purchase of sugarcane by the sugar factory and service provided of a commission agent - Held that:- As the applicant is entitled for the benefit of Notification no. 13/2003-ST which provides exemption from payment of service tax in respect of service provided under “Business Auxiliary Service” in relation to the sale of agricultural products. Hence, pre-deposit of duty, i .....

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..... f sugarcane from the farmers fields to the sugar factory and to coordinating such activities the applicant paying service tax in respect of harvesting and transportation of sugar cane. The applicant is receiving certain amounts which are reflected in the Books of Accounts given for harvesting and transportation commission. The contention is that in the impugned order, in para 6.3, the adjudicating .....

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..... ers therefore, the applicant is providing the Business Auxiliary Service hence the activity is not exempted. Hence the applicant is liable to pay service tax in respect of the amounts received in this regard. 4. We find that the adjudicating authority in the impugned order held that the applicant has undertaken the activity of harvesting sugarcane and its transportation to sugar factory from .....

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