2017 (1) TMI 431

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..... reverse charge mechanism - Held that: - an identical issue came up before this Bench in the case of Shri Chhatrapati SSK Ltd. Vs. Commissioner of Central Excise, Pune-III [2016 (9) TMI 736 - CESTAT MUMBAI], where it was held that there will be no Service Tax liability on the appellant sugarcane mills, as they have not received the service from a Goods Transport Agency - Appeal allowed - decided in .....

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..... act that they being a sugar factory are require to pay Service Tax under reverse charge mechanism. 5. In our considered view, on perusal of records, it is noticed that appellant had paid an amount to M/s Ninaidevi Oos Utpadak Todani Vahtuk Sahakari Sanstha Ltd. ( hereinafter referred as Sanstha ) towards harvesting and transportation of sugarcane to the factory. Both the lower authorities .....

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