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2011 (9) TMI 791 - AT - Service TaxWaiver of pre-deposit and stay of recovery in respect of Service Tax of Rs. 10,39,720/- and penalties - It is submitted that, from the stage at which the blank is obtained through grinding of the worn-out die on the aforesaid machine, the process is analogous to conversion of incomplete or unfinished into complete/finished article and hence it should amount to ‘manufacture’ - It is contended that, where the activity undertaken by the appellant amounted to manufacture, it would not be exigible to Service Tax under any head whatsoever - the appellant is directed to pre-deposit an amount of Rs. 3,00,000
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