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2014 (2) TMI 196 - CESTAT AHMEDABADWaiver of pre deposit - Job work - business auxiliary service - manufacturing bulk drugs on job work basis. - Held that:- the invoices which has been raised by the appellant on the principle, talks about the receipt of compensation charges and processing of the goods on behalf of the client, and they were under the impression that the activity falls under the category of Business Auxiliary Service but the activity in which they are engaged, since amount to manufacture, they are exempted from the Central Excise duty. - prima-facie appellant has made out a case for the waiver of pre-deposit of amounts involved - Stay granted.
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