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TMI Blog2015 (10) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) TMI 90 - CESTAT MUMBAI). - Impugned order is set aside - Decided in favour of assessee. - Appeal No.ST/632&640/10-Mum - - - Dated:- 1-7-2015 - Mr. M.V. Ravindran, Member (Judicial) and Mr. P.S. Pruthi, Member (Technical), JJ. For the Petitioner : Shri, A.B. Awte, Consultant For the Respondent : Shri. R.K. Das, Dy. Comm. (AR) ORDER Per: M.V. Ravindran These two appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mit that the issue has been decided by the tribunal in the case of DNYANESHWAR TRUST V CCE Mum- 2013 (31) STR 328 (Tri-mum). He would submit that the appeals be allowed. 6. Learned departmental representative on the other hand would submit that the commission received by the appellants is in respect of sugar manufactured in sugar factories. He would submit that this activity of the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service and received some amount from the sugar manufacturers on which appropriate service tax has not been paid. The contention sugar manufacturers on which appropriate service tax has not been paid. The contention is that the appellant is undertaking the activity of harvesting and transportation of sugarcane. The appellant is receiving certain amounts for rendering the above service, which was s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng and transportation and undertaking procurement of inputs for the sugar manufacturers therefore, the appellant is providing the Business Auxiliary Service hence, this activity is not exempted. Hence, the appellant 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 appellant has undert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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