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2014 (8) TMI 620 - AT - Service TaxBusiness auxiliary services - Water processing by chemical treatment - Held that:- Processing of water does not amounts to manufacture inasmuch as the said activity resulted in generation of processed water, which cannot be held to be different commodity than the input, which is again water. At this stage, we find that the Revenue’s contention that appellant have provided services to their client by processing of water has force and the appellants are required to be put to some terms of deposit. We accordingly, direct the applicant/appellant to deposit 50% of the duty involved within a period of six weeks from today, subject to which pre-deposit of balance amount of duty and the entire amount of penalty shall stand waived and its recovery stayed during pendency of the appeal - conditional stay granted.
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