No Service Tax on Horticulture Because They Form Part of Agriculture: CESTAT Kolkata

Prasad Engineering Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) The appeal was filed against an Order-in-Appeal confirming a Service Tax demand of ₹6,65,529 based on alleged discrepancies between the figures reported in Form 26AS and the ST-3 returns filed by the appellant. The dispute arose from a Show Cause Notice dated 11.03.2020 issued for the period 2014–15 proposing recovery of service tax along with interest and penalty. The lower authorities confirmed the demand, following which the appellant filed the present appeal. The appellant submitted that it was engaged pri...