TMI Blog2014 (8) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... dity 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-depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant period. 2. After hearing both sides duly represented by Ms. Sukriti Das, learned Advocate appearing for the appellant and Shri R.K. Gupta, learned SDR appearing for the Revenue, we find that the appellant is a holder of service tax registration. They were providing services to M/s. Singrauli Super Thermal Power Station in respect of chemical treatment and other related services. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t agree with learned Advocate that the processing of water 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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