2018 (8) TMI 21

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..... the case of M/s Nandganj Sihori Sugar Co. Ltd. Vs Commissioner of Central Excise, Lucknow [2014 (5) TMI 138 - CESTAT NEW DELHI] wherein this Tribunal under similar circumstances has held that service tax under the said circumstances is not liable to be paid by sugar mills - appeal allowed - decided in favor of appellant. - APPEAL No.ST/55676/2014-CU[DB] - ST/A/71174/2018-CU[DB] - Dated:- 20-6-20 .....

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..... y. 3. On perusal of records, we find through the facts of the case that appellant made arrangement for collection of sugarcane at collection centers and that it was the responsibility of the farmers to transport sugarcane up to the sugar mill whereas to facilitate farmers such Sugarcane Collection Centers were established and from Sugarcane Collection Centers sugarcane was transported by trucks .....

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