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TMI Blog2018 (5) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... nt’s factory. In this activity, it is admitted fact that for the so called GTA service, no consignment note was issued. Therefore, the said service cannot be construed as a GTA service - In the case of Kranti SSK Ltd. [2017 (6) TMI 275 - CESTAT MUMBAI], this Tribunal relied upon the various judgments and held that no Service Tax is chargeable on the sugar mills for transportation of sugar cane and the appeal was allowed. The alleged service of GTA is not liable for Service Tax - appeal allowed - decided in favor of appellant. - Appeal No. ST/86203/15 - ORDER NO. A/86375 / 2018 - Dated:- 16-5-2018 - HON BLE SHRI RAMESH NAIR, MEMBER (JUDICIAL) And HON BLE SHRI RAJU, MEMBER (TECHNICAL) Shri V.B. Gaikwad, Advocate for Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Chini Mills Ltd. 2014 (34) STR 254 (Tri-Del). 4. We have carefully considered the submissions made by both sides and perused the records. We find that as per the facts of the case, job of sugar cane harvesting and its transportation upto the appellant s factory was entrusted to Sangh by the appellant and accordingly Sangh arranged all the vehicles and has done the job for the appellant and in turn has recovered the agreed charges/commission for the said job. In our view job of harvesting and transportation is not mere transportation but is a package deal of harvesting and transportation of sugar cane by arranging the tractor and vehicle upto the appellant s factory. In this activity, it is admitted fact that for the so called GTA ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transportation of sugarcane. We find that an identical issue came up before this Bench in the case of Shri Chhatrapati SSK Ltd. Vs. Commissioner of Central Excise, Pune-III in Appeal No. ST/363/12. The said appeal was called out by a final Order No. A/89366/16/STB dated 28.07.2016 allowed the appeal in favour of appellant herein, relying upon the ratio of the decision of Tribunal in the case of Nandganj Sihori Sugar Co. Ltd. - 2014 (34) STR 850 (Tri.), Bhima S.S.K. Ltd. - 2016 (41) STR 438 (Tri.). 4.1 On the identical issue, this Tribunal taken a consistent view that the harvesting and transportation of the sugar cane from the field upto sugar mill is not liable for Service Tax in various other judgments such as Saswad Mali Sugar Fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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