2013 (12) TMI 850

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.... the Appellant. Shri Sanjay Kalra, Appraiser (AR), for the Respondent. ORDER The demand of Rs. 34,61,930/- has been confirmed against the applicants on the commission received by them on the activities of harvesting and transportation of sugar cane upto the sugar cane factory under the category of Busines Auxiliary Services. The period involved is 2005-06 to 2008-09. 2. The learne....

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....fication No. 14/2004-S.T., dated 10-9-2004 they are wholly exempted from payment of service tax. 3. After hearing the learned Consultant appearing on behalf of the applicant, we find that the demand has been confirmed on the basis of the commission received for the services of harvesting and transportation of sugar cane to the sugar cane factory for the manufacture of sugar which is a manu....