TMI Blog2010 (11) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... availed transport service - Accordingly the order passed on 31-8-09 is recalled Co-operative Society may undergo hardship which takes care of farmers - Appellant is directed to make pre-deposit of Rs. 2 lakhs within eight weeks and the balance amount of demand shall be waived during pendency of appeal - ST/567/2009 - ST/112/2010(PB) - Dated:- 8-11-2010 - S/Shri D.N. Panda, Rakesh Kumar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng their sugarcane to factory were accommodated by the appellant discharging the transport cost at the initial stage. That cost was recovered subsequently by the appellant from payments made to farmers in respect of supply of sugarcane by them. The money paid towards transport charge has been considered by Revenue to be taxable value and service tax has been imposed on that amount while this appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication is disposed. 5. So far as the interim measure is concerned, we do appreciate that a Co-operative Society may undergo hardship which takes care of farmers. Considering such hardship as the aspects aforesaid, we direct the appellant to make pre-deposit of Rs. 2.00 Lakhs within eight weeks from today and make compliance on 28th January, 2011. Subject to compliance, balance amount of demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
