CESTAT Sets Aside Service Tax Demand as Tea Estate Lease Was Composite Agricultural Arrangement

NEPC Agro Foods Limited Vs Commissioner of GST And Central Excise (CESTAT Chennai) The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed two appeals filed by the appellant against orders confirming service tax demands under various taxable categories. The disputes arose from allegations that the appellant, engaged in tea plantation activities and owning estates at Valparai, had rendered taxable services under the categories of “Renting of Immovable Property Service”, “Manpower Recruitment or Supply Agency Service” and “Supply...