2012 (12) TMI 275

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..... Anand S. Kulkarni, Advocate Respondent 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....

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....y, equipment and appliances. In the present case, 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 ca....