2017 (6) TMI 1248

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..... R [2017 (5) TMI 518 - CESTAT HYDERABAD] wherein the Bench presided by the Hon’ble President has held that service tax liability does not arise under the category of BAS for threshing activity while GTA services are liable to be discharged by the appellants - the demands, interest thereof and penalties under BAS set aside, while upholding the service tax liability under GTA liability. Penalty - .....

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..... aring both sides, we find that the issue involved in this appeal is in regard to demand of service tax under BAS and GTA. 2.2. We find that identical issue came up before this Bench in various matters which was disposed of in order No. A/30302 30350/2017 dt. 22/02/2017 wherein the Bench presided by the Hon ble President has held that service tax liability does not arise under the category of BA .....

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..... that for the activity of threshing and redrying of tobacco, the question of service tax liability under BAS does not arise. In view of the fact that identical view has been decided by this Bench in bunch of cases, we find no reason to interfere in the order passed by the first appellate authority. Accordingly Revenue s appeal No.ST/3093/2012 is dismissed. (Order pronounced and dictated in open .....

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