2012 (12) TMI 275

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..... pondent Rep By :Mr. V.R. Kulkarni, Deputy Commissioner (AR) Per: S.S. Kang 1. Heard both sides. 2. The applicant filed the application for waiver of pre-deposit of Service Tax of Rs. 3,71,579/-, interest and penalty. 3. The adjudicating authority confirmed the demand under the category of supply of the tangible goods as per Section 65 (105) (zzzj) of the Finance Act, 1994. The applicants filed .....

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..... se, the applicants are engaged in the manufacture of sugar and molasses and the applicants are only supplying bullock-carts and they have entered into an agreement with one Seva Sangh and under that agreement the bullock-carts were given to the Sangh for transporting the sugarcane to the factory. The contention of the applicant is that bullock-carts cannot be treated as equipment, machinery or app .....

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