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TMI Blog2013 (12) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... been confirmed on the basis of the commission received for the services of harvesting and transportation of sugar cane to the sugar cane factory for the manufacture of sugar which is a manufacturing activity. Therefore, the applicants are not entitled for the benefit of exemption under Notification No. 14/2004-S.T. Further, from the facts of the case we find that the extended period has been right ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s stage. It is further contended that the demand has been confirmed by invoking extended period of limitation and same is not sustainable. They are working on behalf of M/s. Nagar Taluka S.S.K. Ltd. for harvesting sugar cane and transportation and they have been paid by M/s. Nagar Taluka S.S.K. Ltd. for execution of a contract/agreement. He further submits that once the activity of sugar cane harv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voked. Accordingly, we direct the applicants to make a pre-deposit of balance amount of service tax within a period of eight weeks and report compliance on 18th April, 2012. On such compliance, the pre-deposit of balance of dues adjudged against the applicants shall stand waived and recovery thereof stayed during the pendency of the appeal. (Dictated in open Court) - - TaxTMI - TMITax - Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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