2011 (2) TMI 506

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....Shri Sumit Kumar, SDR, for the Respondent. [Order per : Ashok Jindal, Member (J)]. -  By this stay application, the applicants are seeking wavier of pre-deposit of service tax demand confirmed against them alongwith interest and penalty. 2. The facts of the case are that the applicants are the manufacturer of sugar. To procure sugarcane/molasses, the applicants are availing the ....

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....hey are paying handling charges separately for handling of molasses by the activity of procuring the same and keeping at a particular place. Thereafter the molasses is transported to their factory. On the handling charges, the applicants are not liable to pay service tax as they are the service recipient. If at all, any service tax liability arises on account of handling charges on molasses, it is....