2014 (8) TMI 268

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.... Shri B S Meena, Addl. Comm. (AR) PER : S S Kang Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of service tax amount of Rs. 3,26,31,474/-, interest and penalties. Demand is confirmed on the ground that applicant provided Business Auxiliary Services and had not paid the appropriate service tax. 3. The contention of applicant is that applicants are engaged in th....

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....ame under Business Auxiliary Service. In the show cause notice in para-9 the allegation is that the applicants are acting as an intermediary or agent and provided service to the sugar factory. The contention is that in case the amount in question is treated as commission for sale and purchase of agricultural produce and vide notification no. 13/2003-St dt. 20.06.2003 as amended the commission agen....

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....e. to the sugar factory. The Revenue relied upon the findings of lower authority. 6. We have gone through the show cause notice as well as adjudication order. In the show cause notice in para 9, it was specifically mentioned that applicants are acting as an agent on behalf of cane growing farmers for providing service to the sugar factory in relation to the procurement of goods or services which ....