2017 (1) TMI 238

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..... Commissioner (A.R.), for Respondent Per: M.V. Ravindran: This appeal is directed against Order-in-Original No. 10/ST/2012 dated 01.10.2012 passed by the Commissioner of Central Excise, Customs & Service Tax, Nashik. 2. Heard both sides and perused the records. 3. The issue involved in the case in hand is regarding whether the services rendered by the appellant or taxable under the category of .....

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..... final Order No. A/2138-2139/15/STB dated 01.07.2015 as categorically held that harvesting and transporting of sugarcane to the factory will not fall under the category of "Business Auxiliary Services". In view of the foregoing, we set aside the impugned order and allow the appeal based upon the judgment of the Tribunal in the case of Dnyaneshwar Trust (supra). The appeal is allowed. (Operative po .....

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