ORDER
Jyoti Balasundaram, Vice President
1. We have heard both sides on the application for waiver of pre-deposit of Service tax of Rs. 1,69,39,028/- and penalties of Rs. 100/- per day during which failure to pay tax continues under Section 76 and Rs. 500/- under Section 77 and penalty of an amount equal to the Service tax confirmed under Section 78 of the Finance Act, 1944. The demand has been confirmed on the ground that the applicants herein were providing services of transporting of sugarcane to the factory of the sugar mill and thereafter transporting the sugar from the sugar mill.
2. We find prima facie force in the submission of the ld. counsel for the applicants that the demands in the present order, adjudicating notices issued in March, 2003 and Nov. 2004, are barred by limitation for the reason that for the same activity as alleged to have been carried out by the applicants, a show cause notice was issued in Nov. 2001 and adjudicated by an order dated 22.1.03 confirming demand of service tax for the period 16.11.97 to 1.6.98 and therefore, once there was knowledge with the department about the activities of the applicants, suppression cannot continue thereafter, in the light of the Apex Court judgment in Nizam Sugar Factory v. CCE, A.P. 2006 (107) E.L.T.465 (S.C). We, therefore, waive pre-deposit of service tax and penalties and stay recovery thereof pending the appeal.