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Service Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

As individual farmers who owned tractors or lorries either in ...


Farmers Using Tractors or Lorries for Sugar Cane Transport Not Subject to Service Tax, Not Commercial Entities.

June 19, 2012

Case Laws     Service Tax     AT

As individual farmers who owned tractors or lorries either in their name or the names of their family members and who transported sugar cane from collection centre to their factory were not commercial concerns engaged in transportation of the goods no point of levying service tax - AT

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