TMI Blog2009 (1) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the department, the appellants paid the entire amount of service tax of Rs. 10,036 along with interest for the delay in payment, tentatively held to be due on the activity. The original authority imposed equal amount of penalty both under sections 76 and 78 of the Act while confirming the demand. The impugned order in appeal has been passed for failure of the appellants to make pre-deposit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service held to be classifiable under 'Business Auxiliary Service' (BAS) rendered during the period 10-9-2004 to 28-2-2005. The appellants undertook 'dressing and assembly of tabular knitting pins and accessories' using inputs supplied by the principal Needle Industries (India) Pvt. Ltd. Nilgiris. At the instance of the department, the appellants paid the entire amount of service tax of Rs. 10,03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that they had a good case on merits inasmuch as under Notification No. 14/04, dated 10-9-2004 service tax is payable only if the service provider falls under one of the seven categories listed in the said Notification. The original authority had held that the appellants had not established that it did not fall under any of the listed categories. The case of the appellants is that they do not fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order. 3. Considering the facts of the case and the submissions by both sides, I dismiss the stay application and take up the appeal. I note that the impugned order had not examined if the appellants had a prima facie case on merits. From the records, I find that the original authority had confirmed the demand of service tax and penalties without meeting the challenge raised to the propos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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