2011 (3) TMI 1050

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..... ikeyan: This application filed by M/s. Pepsico India Holdings Pvt. Ltd. seeks waiver of pre-deposit of Service Tax of Rs.72,594/-, applicable interest and penalty of Rs.2000/- imposed on the appellant by the Original Authority and sustained in the impugned order by the Commissioner (A). The appellants are engaged in the manufacture and clearance of aerated water. It is submitted that the impugned .....

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..... ech Cement Ltd. - 2011 (21) STR 297 (Tri.-Mum.); Brakes India Ltd. Vs. CCE, Mysore - 2010 (19) STR 524 (Tri.-Bang.); I.S.M.T Ltd. Vs. CCE & C, Aurangabad - 2010 (20) STR 68 (Tri.-Mum.). 2 Opposing the application by the appellant, the learned JDR submits that the impugned activity of setting up of a rain water harvesting system did not benefit the assessee exclusively. This was probably an initia .....

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..... unal held that tax paid under the head 'Manpower Supply Service' was admissible as the persons recruited were deployed for maintaining garden in the appellant's premises. I find that there is no dispute that rain water harvesting system is set up with the object of raising the ground water level. Water is essential for the assessee to manufacture its final product. It appears that the 'Architect S .....

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