2017 (3) TMI 15

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....ppellant. Shri Pawan Kumar Singh, Superintendent (AR), for the Respondent. ORDER The appellant, M/s. Wave Industries Pvt. Ltd., is a manufacturer of Sugar and Molasses. Pursuant to audit, the Superintendent of Central Excise vide his letter dated 24-6-2008 demanded payment of Service Tax on the transport charges incurred by the appellant for transportation of sugarcane from the 'Cane Coll....

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....half of appellant urges that the demand is bad as under the facts and circumstances, extended period of limitation was not invocable. Secondly, on merits the transporters or individuals, who used their own trucks and not issued any consignment note or GR. Further, it was obligation of the farmer to deliver the sugarcane at their factory gate. The appellant have only facilitated the farmer in carry....