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2013 (9) TMI 1050

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..... der per : M.V. Ravindran, Member (J)]. - This stay petition is filed for the waiver of pre-deposit of an amount of ₹ 90,82,187/- as Service Tax liability interest thereof and penalties under Sections 77 78 of the Finance Act, 1944. The above said tax liability, interest and penalties have been confirmed as dues by the adjudicating authority and upheld by the first appellate authority on t .....

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..... nied. 3. After considering the submissions made by both sides and perusal of the records, we find that the Notification No. 8/2005 is a conditional notification which exempts services rendered for the goods produced on behalf of the client. We find that there is no dispute as to the fact that the appellant herein is producing the goods on behalf of their clients who are EOUs. On perusal of the .....

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