https://www.taxtmi.com/caselaws?id=270193 The Tribunal determined that the galvanization of hand pump parts by the appellant constituted a manufacturing process rather than a service falling under Business Auxiliary Service (BAS). The appellant's argument was supported by relevant Chapter Notes, distinguishing the activity from BAS as defined under the Finance Act. While acknowledging a prima facie case presented by the appellants, the Tribunal required a specified pre-deposit to proceed with the appeal, emphasizing compliance with legal provisions under the Central Excise Act and the Finance Act. Failure to meet the deposit requirement would result in the dismissal of the appeal. en-us Tue, 11 Aug 2015 00:00:00 +0530 Thu, 31 Dec 2015 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270193 The Tribunal determined that the galvanization of hand pump parts by the appellant constituted a manufacturing process rather than a service falling under Business Auxiliary Service (BAS). The appellant's argument was supported by relevant Chapter Notes, distinguishing the activity from BAS as defined under the Finance Act. While acknowledging a prima facie case presented by the appellants, the Tribunal required a specified pre-deposit to proceed with the appeal, emphasizing compliance with legal provisions under the Central Excise Act and the Finance Act. Failure to meet the deposit requirement would result in the dismissal of the appeal. Case-Laws Service Tax Tue, 11 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270193