Hiring of bullock-carts not liable to service tax

CESTAT, MUMBAI BENCH Sahakar Maharshi Shankarrao Mohite Patil SSK Ltd. versus Commissioner of Central Excise, Pune-III ORDER NOS. S/1075/2012/CSTB/C-I & A/614/2012/CSTB/C-I APPLICATION NO. ST/St./1346 OF 2012† APPEAL NO. ST/409 OF 2012 JULY 24, 2012 ORDER S.S. Kang, Vice-President   Heard both sides. 2. The applicant filed the application for waiver of pre-deposit of Service Tax of Rs. 3,71,579/-, interest and penalty. 3. The adjudicating authority confirmed the demand under the category of supply of the tangible goods as per Section 65(105)(zzzj) of the Finance Act, 19...