2013 (2) TMI 243

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....nd also in respect of a penalty imposed on the appellant. A major part of the demand of tax (about Rs. 6.43 crores) is under the head "Business Auxiliary Service" and the rest of the demand (Rs. 4,66,028/-) is under the head "GTA service". The latter part of the demand was -honoured by the assessee and same stands appropriated towards the impugned demand. 2. In the stay application filed in Appeal No. ST/410/2011, the prayer is for waiver of pre-deposit and stay of recovery in respect of Service tax of over Rs. 3.62 crores (Education Cess included) demanded under "Business Auxiliary Services" and Service tax of Rs. 26,49,904/- demanded under "GTA services", as also in respect of the penalties imposed on the appellant under various p....

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.... expression 'in relation to agriculture' was examined in the context of interpreting the provisions of the above notification. Learned counsel has also pointed out that this bench had occasion to consider a similar issue in the case of M/s. M.L Agro Products Ltd. and Others v. CCE, Guntur and that waiver and stay were granted after acknowledging the prima facie case pleaded by the parties on the basis of the aforesaid notification and circular. Learned counsel has produced copies of Stay Orders No. 726 to 728/2011, dated 5-9-2011 passed by this Bench in Appeals ST/341, 638 & 663/2011. 4. In the case of M/s. Alliance One Industries, learned counsel claims a prima facie case against the demand of Service tax raised under GTA services,....