2016 (2) TMI 807

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..... llant can be held amenable to service tax arises for consideration? - Held that:- We, in this situation, as in later period the services rendered by appellant are held not amenable to service tax, grant the prayer for waiver of pre-deposit. The appeal is restored for a fresh adjudication on merits. - stay granted. - Central Excise Appeal No. 8 of 2015 - - - Dated:- 9-10-2015 - B.P. Dharmadhikar .....

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..... s from May, 2005 to January, 2010. 4. The learned counsel for appellant has urged that nature of service has not undergone any change and activity remains the same. The activity is of providing labour for harvesting sugarcane. The appellant is a trust and the labour are paid for undertaking harvesting operation. 5. With the very same contentions the appellant had filed Appeal No. ST/110/2012 .....

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..... ation, as in later period the services rendered by appellant are held not amenable to service tax, grant the prayer for waiver of pre-deposit. The appeal is restored for a fresh adjudication on merits. 10. We direct the parties to appear before the Appellate Authority on 30th November, 2015 and abide by its further orders. 11. Central Excise appeal is accordingly partly allowed and disposed .....

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