Services in relation to harvesting and transportation of Agricultural Produce are exempt from ST

CESTAT, MUMBAI BENCH Shri Dnyaneshwar Trust Versus Commissioner of Central Excise, Mumbai ORDER NO. A/652/2012/CSTB/C-I APPEAL NO. ST/238 OF 2012 OCTOBER  3, 2012 ORDER Ashok Jindal, Judicial Member Heard both sides. 2. The appellant has filed this application for waiver of pre-deposit of duty of Rs. 1,43,60,622/-, interest and penalties. The demand is confirmed on the ground that the appellant provided ‘Business Auxiliary Service’ and received some amount from the sugar manufacturers on which appropriate service tax has not been paid. The contention is that the ...