No Service Tax on Rent from bullock Carts with Tyres & without bullocks or driver used in Sugarcane Transportation

Bhaurao Chavan SSK Ltd Vs C.C.E. & S.T (CESTAT Mumbai) The issue involved is whether the appellants are liable to pay Service Tax on the rent received by them for allowing the harvesting contractors to use the Appellant’s bullock carts with tyres without any bullocks or driver for transporting the sugarcane to the sugar factories? The appellants are engaged in the manufacture of sugar and molasses. They are also providing bullock carts on rent basis to the farmers for transportation of sugar cane to its sugar factory. The appellants submits that the Appellants supplied only the bullock c...