2010 (3) TMI 347

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..... [Order]. - Heard both sides. It has been argued on behalf of the appellants that they were not initially aware that service tax is payable on transport of sugarcane which is an agricultural produce. On being pointed out, the appellants have paid service tax on the entire amount of transport charges as they were not aware regarding the exemption available under Notification No. 32/2004 which restr .....

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..... them. Accordingly, the interest amount of Rs. 4 lakhs would come to about Rs. 40,000/-. As such, the tax and the interest amount together payable by the appellants would have been less than Rs. 5 lakhs against which Rs. l6,34,821/- has been paid. Hence, he pleads that the demand of interest confirmed under the impugned order maybe set aside. 3. Heard the learned SDR Shri C. Dhanasekaran who supp .....

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