2012 (12) TMI 401

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....R Kulkarni, Deputy Commissioner (AR) Per: S S Kang: 1. Heard both sides. 2. The applicant 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 applicant provided 'Business Auxiliary Service' and received some amount from the sugar manufacturers on which appropriate service tax has not been....

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....ice" provided by commission agent in respect of agricultural products from service tax. The contention is that the applicant is dealing with sugarcane which is an agricultural products hence, the applicant is entitled for the benefit of notification. Hence the demand is not sustainable. 3. The learned A.R submitted that the applicant is engaged in providing manpower & transport of goods service....