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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