2012 (12) TMI 401

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..... Per: S S Kang: 1. Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 1,43,60,622/-, interest and penalties. The demand is confirmed on the ground that the applicant provided 'Business Auxiliary Service' and received some amount from the sugar manufacturers on which appropriate service tax has not been paid. The contention is that the applicant .....

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..... of agricultural products from service tax. The contention is that the applicant is dealing with sugarcane which is an agricultural products hence, the applicant is entitled for the benefit of notification. Hence the demand is not sustainable. 3. The learned A.R submitted that the applicant is engaged in providing manpower & transport of goods services for sugarcane harvesting & Transportation an .....

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..... in respect of service provided under "Business Auxiliary Service" in relation to the sale of agricultural products. Hence, pre-deposit of duty, interest and penalty is waived and recovery of the same is stayed during the pendency of the appeal. 5. As the amount of service tax is more than Rs. 1 Crore, the Registry is directed to list the matter for regular hearing on 03.10.2012.
Case laws, De .....

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