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2011 (9) TMI 823 - CESTAT, BANGALOREWaiver of pre-deposit – applicant procures sugar cane from the fields of cane growers - applicant has collected freight charges from the cane growers – demand of service tax – Held that:- amounts paid to the transporters by the applicant were on behalf of the cane growers. The records including show-cause notice, order-in-original and order-in-appeal do not indicate as to the persons on whom freight bills, if any, were raised. applicant has recovered the freight charges paid on behalf of the cane growers, no demand is sustainable on the applicant. waiver of pre-deposit allowed
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