2011 (9) TMI 823

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..... tay petition. 2. The applicant procures sugar cane from the fields of cane growers. Investigation revealed that during the period from 1.1.2005 to 5.5.2006, the applicant has collected Rs.43,91,673/- towards freight charges from the cane growers. On this amount, the original authority confirmed the service tax amount of Rs.1,12,396/- along with interest and imposed penalties under various section .....

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..... . On perusal of the records, prima facie it appears that the 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. In the absence of this information and in view of the clear findings of the original authority t .....

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