2018 (1) TMI 1362

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..... TS LTD. VERSUS COMMISSIONER OF CUS., C. EX. & S.T., GUNTUR [2017 (2) TMI 1355 - CESTAT HYDERABAD], where it was held that the activity of the assessees is in relation to the agriculture and not subject to service tax as a Business Auxiliary Service even before or after the negative list was issued on 1-7-2012 - demand set aside - appeal allowed - decided in favor of appellant. - ST/30840/2016 - F .....

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..... at an identical issue in respect of various appellants was decided by common Final Order No. A/30302-30350/2017 dated 22.02.2017 by this Bench holding that service tax liability will not arise under the category of Business Auxiliary Services. 5. Respectfully following the same, we hold that the impugned order is unsustainable and liable to be set aside and we do so. The impugned order is set a .....

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