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2013 (11) TMI 550 - CESTAT CHENNAIStay application - Classification of activity - Manufacturing activity or Business auxilliary service - processes on rough castings - machining, drilling, tapping and milling etc. - Exemption under Notification No. 8/2005-ST - Held that:- impugned processes amounted to manufacture and consequently it cannot be classified under business auxiliary service. Therefore, this appeal is admitted without any pre-deposit. Further there shall be stay on collection of such dues during pendency of the appeal - Prima facie case in favour of assessee - Following decision of Paramount Centrispun Castings Ltd. Vs. Collector of C.Ex. Nagpur [1995 (3) TMI 205 - CEGAT, NEW DELHI], Vishal Malleable Ltd. Vs. Collector of C.Ex. Baroda [1994 (1) TMI 176 - CEGAT, NEW DELHI] and Brakes India Ltd. Vs. Superintendent of C.Ex. [1997 (3) TMI 120 - SUPREME COURT OF INDIA] - Stay granted.
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