2011 (9) TMI 791

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. -  This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of Service Tax of Rs. 10,39,720/- and penalties. The impugned demand is under the head "Management, Maintenance or Repair Services" for the period 2004-05 to 2008-09. It is in respect of rethreading/regrinding of old damaged an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r unfinished but having the essential character of the complete or finished article (including 'blank', that is an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into a finished article or a part), into complete or finished article shall amount to 'manufacture'." .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on the strength of the findings of the original and first appellate authorities. 4. After considering the submissions, we find that the appellant has mainly relied on the aforesaid Section Note. On a closer look at the Section Note and on considering it vis-à-vis the activity undertaken by the appellant during the material period, we have not been impressed with the claim that the Se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X