2014 (1) TMI 90

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..... nt. ORDER Heard both sides. 2. The appellant has filed this application for waiver of pre-deposit of duty of Rs. 1,43,60,622/-, interest and penalties. The demand is confirmed on the ground that the appellant provided 'Business Auxiliary Service' and received some amount from the sugar manufacturers on which appropriate service tax has not been paid. The contention is that the appellant is .....

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..... e tax. The contention is that the appellant is dealing with sugarcane which is an agricultural product hence, the appellant is entitled for the benefit of Notification. Hence, the demand is not sustainable. 3. The ld. AR submitted that the appellant is engaged in providing manpower & transport of goods services for sugarcane harvesting and transportation and undertaking procurement of inputs .....

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