9911796707
TMI Blog2011 (4) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced copies of the accounts of the trust for the year ended 31.3.2010 indicating that there was an amount of Rs.13.295.92 as excess of expenditure over income as on 31.3.2010 and the cash and bank balances with the trust total to only Rs.6,40,679.59 but reliance placed by the appellant on these records do not disclose the latest financial status of the trust. We do not know whether the trust has been able to improve their bank balances and their general financial position over the year from 1.4.2010. Direct the appellant to pre-deposit an amount of Rs.15,00,000/- within four weeks and report compliance on 6.6.2011. X X X X Extracts X X X X X X X X Extracts X X X X ..... the instructions of the factory in regard to the harvesting and transportation of the sugar cane. The plan of cutting of sugar cane and supervision of the job was the responsibility of the factory and the trust was not responsible for the same. In relation to cane cutting and transportation, the trust was liable to follow the orders of the Chief Agricultural Officer of the factory. As consideration for the services of the trust, the factory was liable to pay advances and was entitled to retain 10% of the total consideration for a period upto one month from the date of expiry of the sugar season. Another interesting condition laid down in the agreement was that any tax that might be payable as per statutory provisions was to be paid by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtually supplying manpower to the factory. The learned JCDR further points out that the orders-in-appeal relied on by the learned counsel are presently under challenge by the department. Referring to the stay order in Vridheshwar Agricultural Produce Transport Pvt. Ltd. (supra), the learned JCDR submits that the said company had paid an amount of over Rs.21 lakhs towards service tax during the course of investigation and the fact was noted by the Bench while granting waiver and stay. 2. We have considered the submissions. The provisions of the agreement have been interpreted in different ways and the same requires to be carefully examined at the final hearing stage. The stay order of this Bench relied on by the learned Counsel indicates th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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