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TMI Blog2019 (12) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... ay service tax. Appeal allowed - decided in favor of appellant. - Appeal No. ST/60745/2019-[DB] - FINAL ORDER NO.60769/2019 - Dated:- 4-9-2019 - HON BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND HON BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) Mr. Vikrant Kackria, Advocate for the Appellant Mr. Vijay Gupta, A.R. for the Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the demand of service tax of ₹ 1,87,66,917/- has been confirmed along with interest and equivalent amount of penalty has been imposed on the appellant. 2. The brief facts of the case are that the appellant is a ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) spray herbicide (2) spray insecticides (3) spray fungicide, (4) Application of Fertilizers, Micro Nutrients and Seed selection. (vii) How to use insecticides product safely without being unsafe to our body and also our crop product, does and point of purchasing (Shop), per acre dose and per acre water quality. (viii) Field demonstrations including, area measure, water and dose, crop stage, demo plot location (ix) Farmer group meetings (x) Management, commitment and participatory methodologies as a sequel to the feedback from training programmes (xi) Farmer field day on demo plot, observing the results and then conduct field day. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is before us. 4. Ld. Counsel for the appellant submits that the appellant in their sister concern case namely M/s.Frontier Agrotech Pvt.Ltd., this Tribunal vide Final Order No.62597/2018 dt.1.8.2018 has already dealt with the issue and held that the services undertaken by the appellant are agriculture extension services which are exempted from payment of duty. Therefore, impugned order be set aside and appeal be allowed. 5. Heard the parties. 6. We find that the said issue has been settled by this Tribunal in the case of M/s.Frontier Agrotech Pvt.Ltd. (supra), wherein this Tribunal has observed as under:- 8. We have gone through the agreement as well as photographs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eed selection. (vii) How to use insecticides product safely without being unsafe to our body and also our crop product, does and point of purchasing (Shop), per acre dose and per acre water quality. (viii) Field demonstrations including, area measure, water and dose, crop stage, demo plot location (ix) Farmer group meetings (x) Management, commitment and participatory methodologies as a sequel to the feedback from training programmes (xi) Farmer field day on demo plot, observing the results and then conduct field day. (xii) Agriculture Extension Services, which cover all operations in relation to farmer training application of knowl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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