2011 (9) TMI 823

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..... owers. 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. applicant has recovered the freight charges paid on behalf of the cane growers, no demand is sustainable on the applicant. waiver of pre-deposit allowed - Service Tax Appeal No.403 of 2010 - 918/2011 - Dated:- 23-9-2011 - M Veeraiyan .....

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..... f of the applicant submits that the cane growers only availed the service of GTA for transporting the cane from the fields to the applicant's factory. The payment of freight to the transporters was only on behalf of the cane growers as evidenced from narration of facts in the show-cause notice and from the findings of the original authority. In these Circumstances, she submits that no service tax .....

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