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TMI Blog2022 (6) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... . Vijay Kumar, Advocate for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER This application for rectification of mistake has been filed by the Revenue for rectification of mistake in Final Order No. 50278/2022 dated 07.03.2022 in Service Tax Appeal No. 50424 of 2021 (SM). 2. The issue involved before the Commissioner was whether digging of borewell for the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of well and borewell is not covered under the definition of "Agriculture Operations" like cultivation, harvesting, etc., Learned Commissioner (Appeals) was pleased to observe that there was lack of sufficient proof as the affidavit of the farmers were not supported by payment receipt from those farmers and certificate issued by the respective Gram Panchayat. Accordingly, he was pleased to allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived the services of borewell/ well digging and the amount paid by each individual farmer. Further, the appellant has also filed copies of certificate issued by the financing bank, which has given the name of the borrower mentioning the Kisan Credit Account number and the amount sanctioned etc., the amount spent for the borewell. Thus, the status of the service receiver being farmer was also su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Tribunal in support of their appeal, whereas the first Appellate Authority has categorically mentioned that apart from four affidavits from four farmers, value of service being Rs.3,18,000/-, nothing was produced before the Court below. This Tribunal had taken notice that Commissioner (Appeals) in the case of other similarly situated assessee - namely Shree Shyam Baba Borewell, in order i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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