https://www.taxtmi.com/caselaws?id=212347 The article concerns interim relief in a service tax dispute over rethreading worn-out dies. The appellant argued that the activity amounted to manufacture under Note 6 to Section XVI of the First Schedule to the Central Excise Tariff Act, 1985 and was therefore outside service tax. That prima facie contention was not found sufficiently established at the stay stage. The appellant's small scale industry status was nevertheless considered in granting interim relief. Complete waiver of pre-deposit was refused, and partial relief was granted by directing a pre-deposit of Rs. 3,00,000 within six weeks. en-us Tue, 13 Sep 2011 00:00:00 +0530 Wed, 11 Apr 2012 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212347 The article concerns interim relief in a service tax dispute over rethreading worn-out dies. The appellant argued that the activity amounted to manufacture under Note 6 to Section XVI of the First Schedule to the Central Excise Tariff Act, 1985 and was therefore outside service tax. That prima facie contention was not found sufficiently established at the stay stage. The appellant's small scale industry status was nevertheless considered in granting interim relief. Complete waiver of pre-deposit was refused, and partial relief was granted by directing a pre-deposit of Rs. 3,00,000 within six weeks. Case-Laws Service Tax Tue, 13 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212347