TMI Blog2015 (12) TMI 1497X X X X Extracts X X X X X X X X Extracts X X X X ..... or, or on behalf of the client falls under the Category of BAS, the same does not cover any activity that amounts to manufacture of excisable goods in terms of clause (f) of Section 2 of Central Excise Act, 1944. The appellants do appear to have an arguable case. Further they have raised the issue if limitation. That the Department was always aware of the fact that they were carrying out job work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant for their clients. 2. The appellant is engaged in manufacture of Black and G.I. Pipes parts of transmission towers. They are also engaged in the process of hot dip galvanization of hand pump parts falling under Chapter 84 of CETA 1985. The appellants besides having Central Excise registration are also registered under service tax for Man Power Recruitment Service Business Auxiliar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value received by appellant from M/s Tirupathi Tubes as inclusive of service tax. The credit already reversed was allowed to be re-credited to the Cenvat Credit account after deposit of service tax, interest and penalties by the appellant. Hence the present appeal alongwith stay application. 3. The issue involved is whether the activity undertaken by the appellants is a service falling und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, for completion into a finished article or a part), into complete or finished article shall amount to 'manufacture'. 4. Per Contra, the learned DR adverted our attention to the definition of BAS under Section 65 (19) of the Finance Act, 1994, which states Production or Processing of goods for, or on behalf of, the client is covered under Business Auxiliary Service. 5. Heard both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a facie case. However, taking into account the facts, contentions and the demand, we do not think that it is a fit case for entire waiver of pre-deposit. In view there of the appellants are directed to deposit an amount of ₹ 4,00,000/- (Four lakhs) within four weeks and report compliance on 6.10.2015, Which in our opinion would be sufficient compliance under Section 35F of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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