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TMI Blog2018 (5) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... Sugar Co. Ltd. Versus Commissioner of C. Ex., Lucknow [2015 (12) TMI 1604 - CESTAT ALLAHABAD] was considering the very same issue and held in the favor of the assesses and set aside the demands of the service tax on the amounts paid as transportation charges of sugarcane, on behalf of the farmers - appeal allowed - decided in favor of appellant. - ST/680/2008 - A/30484/2018 - Dated:- 1-2-2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng a manufacturer of excisable commodity as to discharge the service tax liability on the freight paid under reverse charge mechanism having not done so, the Adjudicating Authority has correctly confirmed the demands raised along with interest and imposed penalties. 4. On perusal of records, it transpires that appellant herein h as factually paid the transport charges to transporters for moveme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on charges is deducted from the total price paid to the farmers for the sugarcane procurement is correct. It is the submission if any service tax paid to State Government on freight charges, it has to be paid by the individual farmers but as per the policy of State Government sugarcane h as to be delivered to the door of the sugarcane factory by the farmer, and as a financial facilitation transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hakari Sakhar Karkhana Ltd., Vs. CCE, Pune - II [2016 (41) STR (438)] and vi) Shreenath Mhaskoba Sakhar Karkhana Limited [2017 (3) GST 169]. Ratio of the above said decisions of the Tribunal squarely cover s the issue in favour of the appellant herein, following the ratio, we hold that the impugned order is unsustainable and liable to be set aside and we do so. The impugned order is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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