https://www.taxtmi.com/caselaws?id=242554 The Tribunal allowed the waiver of pre-deposit of Service Tax, interest, and penalties amounting to Rs.28,69,419/- for the appellant involved in the dispute regarding the classification of their activity related to the manufacturing process of 'Barbie Dolls' and 'Hot Wheel Kits'. The Tribunal found that the appellant's assembly of goods in their factory premises before clearance constitutes manufacture under Section 2(f) of the Central Excise Act, 1944. Consequently, the Tribunal granted the waiver and stayed the recovery pending appeal disposal, as decided by judges Mr. M.V. Ravindran and Mr. B.S.V. Murthy. en-us Mon, 07 Jan 2013 00:00:00 +0530 Fri, 17 Jan 2014 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242554 The Tribunal allowed the waiver of pre-deposit of Service Tax, interest, and penalties amounting to Rs.28,69,419/- for the appellant involved in the dispute regarding the classification of their activity related to the manufacturing process of 'Barbie Dolls' and 'Hot Wheel Kits'. The Tribunal found that the appellant's assembly of goods in their factory premises before clearance constitutes manufacture under Section 2(f) of the Central Excise Act, 1944. Consequently, the Tribunal granted the waiver and stayed the recovery pending appeal disposal, as decided by judges Mr. M.V. Ravindran and Mr. B.S.V. Murthy. Case-Laws Service Tax Mon, 07 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242554