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2013 (11) TMI 26 - CESTAT BANGALOREJob Work - Activity Manufacture OR Not – levy of service tax or duty of excise - loss of original identity - conversion of pipes/tubes - Waiver of Pre-deposit - Held that:- For the period subsequent to 16/06/2005, the order of the Commissioner (Appeals) has attained finality since there is no challenge to the order of the Commissioner (Appeals) by both the sides that appellant is liable to pay service tax on the processes undertaken by them on job work basis for others - The challenge to the Commissioner (Appeals) order is only with regard to the period prior to 16/06/2005 - unless it is shown that the processes undertaken by the appellants when job work is done on the pipes are different from the situation when they undertake the processes on their own account, the Department cannot be said to have a prima facie case - the appellant has been able to make out a strong prima facie case in their favour for waiver - there shall be waiver of pre-deposit and stay against recovery during the pendency of appeal – stay granted.
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