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2014 (2) TMI 576 - CESTAT NEW DELHIDemand of service tax - Tax not paid for GTA service - Held that:- So far as the activity of processing logs for making veneer for the clients, since veneer is an excisable product classifiable under 48.12, the process would amount of manufacture and hence, we are of the prima facie view that same cannot be considered as service of production of goods not amounting to manufacture. Thus the service tax demand of Rs.1,45,660 does not appear to be sustainable. However, as regards the service tax demand of Rs.71,583 in respect of GTA service recipient, we are of the prima facie view that appellant would be liable to pay the same - appellants are directed to deposit an amount of Rs.17,583 within a period of 4 weeks. Compliance to be reported on 29.4.2013. On deposit of the this amount within a stipulated period, the requirement of pre-deposit of balance amount of Service Tax demand, interest thereon and penalty shall stand waived and its recovery thereof shall stand stayed during the pendency of the appeal - Decided against assessee.
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