2010 (8) TMI 196

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..... ipartite agreement with the Bank and the farmers under a statutory obligation on them and the amount which they have received is only handling charges or administrative expenses as rightly held by the Commissioner (Appeals) in the impugned order - activity undertaken by the respondent is not a 'Business Auxiliary Service' - ST/228/2009 - A/398/2010-WZB/MUM/C-IV/(SMB) - Dated:- 3-8-2010 - Shri A .....

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..... proposal to penalty was also made against the respondents. The adjudicating authority confirmed the demand with interest along with the penalty under Section 78 of the Finance Act, 1994. Aggrieved from the same, the respondents filed an appeal before the Commissioner (Appeals), who dropped the demand of interest and penalty against the respondents. Aggrieved from the same, the Revenue is before m .....

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..... eived from the Bank for collection/deduction of payment from the farmers and remitting to the Bank are only the handling charges and the Commissioner (Appeals) has rightly held in his order. Accordingly, the demand is not sustainable and impugned order is to be upheld. 5. Heard both sides. 6. On careful examination of the case records, I find that in this case the respondents have .....

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