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TMI Blog2019 (9) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... S., C. EX. S.T., GUNTUR [ 2017 (2) TMI 1355 - CESTAT HYDERABAD] wherein, it was held that service tax liability on threshing and redrying of tobacco leaves does not arise under the category of Business Auxiliary Services. The said judgment of the Tribunal was carried in Civil Appeal by the revenue before the Apex Court and Apex Court dismissed the said Civil Appeal, after condoning the delay - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Arun Kumar, Joint Commissioner (AR) for the Respondent. ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Original No. 28/2010 S. Tax dated 18.11.2010. 2. Heard both sides and perused the records. 3. On perusal of records, we find that the issue involved in this appeal is regarding demand of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as carried in Civil Appeal by the revenue before the Apex Court and Apex Court dismissed the said Civil Appeal, after condoning the delay. Since identical issue is now decided by the Apex Court by upholding the order of the Tribunal in the case of M.L Agro Products Ltd., we find that the impugned order on this point is unsustainable and liable to be set aside and we do so. The appeal of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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