2017 (1) TMI 551

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..... of Central Excise, Lucknow [2014 (5) TMI 138 - CESTAT NEW DELHI], 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 favor of appellant. - ST/612/2012 - A/94634/16/STB - Dated:- 2-12-2016 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Memb .....

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..... that the appellant herein had paid some amount to a sanstha or a society which is called as Bhima Sarva Seva Sangh for harvesting and transporting sugarcane to their factory. The adjudicating authority has held that such payment would get covered under Goods Transport Agency Service . 4. We find that on an identical issue for the earlier period 2004-05and 2005-06 the very same appellant was b .....

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