2013 (7) TMI 589

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..... e Respondent : None PER : P.R.Chandrasekharan The Revenue is in appeal against of Order-in-Appeal no. P-II/BKS/116-117/2006 dated 21/04/2006 passed by the Commissioner of Central Excise (Appeals), Pune-II. 2. In the said order, the Commissioner (Appeals) held that buffer stock subsidy received by the respondent-sugar factories M/s Shree Datta SSK Ltd. and M/s Sadashivrao Mandalik Kagal Tal. SSK .....

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..... 2010(19)STR 16 (P&H) wherein it was held that buffer-stock subsidy cannot be considered as a consideration received for the services rendered and, therefore, service tax would not be leviable on such activity. The hon'ble High Court also held that the sugar factories are storing the sugar for themselves and, therefore, there cannot be any service to self. Even otherwise, subsidies are negative ta .....

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