https://www.taxtmi.com/caselaws?id=212347 Rethreading of worn-out dies was asserted to amount to manufacture under Note 6 to Section XVI of the Central Excise Tariff Act, which would exclude service tax liability. The claimed applicability of that note was not sufficiently established at the prima facie stage. Complete waiver of pre-deposit and stay of recovery were therefore declined. Small-scale industry status was considered for interim relief, resulting in a direction to make a partial pre-deposit 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 Rethreading of worn-out dies was asserted to amount to manufacture under Note 6 to Section XVI of the Central Excise Tariff Act, which would exclude service tax liability. The claimed applicability of that note was not sufficiently established at the prima facie stage. Complete waiver of pre-deposit and stay of recovery were therefore declined. Small-scale industry status was considered for interim relief, resulting in a direction to make a partial pre-deposit within six weeks. Case-Laws Service Tax Tue, 13 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212347