9911796707
TMI Blog2025 (1) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... ment received an intelligence that the appellants were renting godowns / warehouse for used in course of business / commerce to various firms. They were also providing handling and transportation services, cleaning and grading services to those firms. In addition they were making payment for receiving legal services. But none of these activities the appellant were discharging the service tax liability under forward / reverse charge mechanism. The appellant did not respondent to any of the summons served by the department. 2. Based on the examination of final accounts, Form 26 AS from Income Tax Department the department observed that the appellant has received an amount of Rs.2,50,24,153/- during the financial year 2011-12 to 2015-16 but t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 4.1 Learned Counsel has relied upon Circular No. 143/12/2011 dated 26.5.2011 and Notification No. 14/2004 dated 10.09.2004. Notification 10/2002 dated 1.08.2002 is also relied upon. It isbrought to the notice that the issue involved in the present case has already been decided bythis tribunal in the case of M.L. Agro Products Ltd. Vs. CCE and ST Nellore reported at 2017 (6) GSTL 94 ( Tri.) Hyd. Learned Counsel also mentioned that the said decision has been upheld by the Hon'ble Supreme Court. With these submissions the order under challenge is prayed to set aside and appeal is prayed to be allowed. 5. While rebutting the submissions made on behalf of the appellant, learned Departmental Representative reiterated the findings of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duction and processing of goods for, or on behalf of, the client if provided in relation to agricultural is exempted from whole amount of tax vide Notification No. 19/2005 dated 07.06.2005 which amended the previous Notification No. 14/2004 dated 10.09.2004 with respect to exemption to specified services in relation to Business Auxiliary Service. 6.4 We have also perused the Circular No. 143/12/2011 dated 26/5.2011 which clarifies that the agricultural produce when subject to processing if retain their essential characteristics at the output stage, the process undertaken on or behalf of client should be considered as covered by the expression 'in relation to the agriculture'. 6.5 The above observations and the facts that the cleaning and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to the present activity as well as it also pertains in relation to storage of agricultural produce. This activity is also exempted from levy of service tax for the period 01.07.2012. Also attention has been brought to the notification 10/2002 dated 1.08.2002 which exempts the taxable service provided to any person by a cargo handling agency in relation to agricultural produce or goods intended to be stored in cold storage, from whole of the service tax leviable thereupon. We are also of the opinion that cargo handling service under section 65 (21) means loading, unloading, packing, or unpacking of cargo and includes cargo handling service provided for freight in special container service provided by a container freight terminal or any o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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