Commissioner overturns duty demand on job worker, waives pre-deposit. Stay granted, recovery halted.

The Commissioner (Appeals) set aside the duty demand on the job worker, allowing waiver of pre-deposit of duty, interest, and penalty. The processes were not considered as manufacturing, as the applicant paid service tax under Business Auxiliary Services, not manufacturing. The stay petition was granted, halting recovery during the appeal process.

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The applicant, a job worker, filed for waiver of pre-deposit of duty of Rs. 5,279/-, interest, and penalty. Duty demand confirmed due to processes considered as manufacture. Applicant pays service tax as Business Auxiliary Services, not manufacturing. Commissioner (Appeals) set aside past demand. Pre-deposit waived, recovery stayed during appeal. Stay petition allowed.

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