2009 (2) TMI 733

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....ms of the impugned order, the appellant is required to pre-deposit the following sums towards Service Tax : (i) Service Tax of Rs. 1,92,213/- and Education Cess of Rs. 3,546/-. (ii) Interest under Section 75 was imposed. (iii) Penalty of Rs. 2007- per day under Section 76. (iv) Penalty of Rs. 1,000/- under Section 77. (v) Equal Penalty under Section 78. 2. We heard both sides. 3. The appell....

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.... Accountant invited our attention to the definition of 'Agricultural Produce', which is reproduced below : "Agricultural produce means any produce resulting from cultivation or plantation, on which either no further processing is done or such processing is done by the cultivator like tending, pruning, cutting, harvesting, drying which does not alter its essential characteristics but makes it only....