https://www.taxtmi.com/caselaws?id=31204 An application for waiver of pre-deposit and stay of recovery was allowed where the disputed service tax demand arose from powder coating of customer-supplied materials. The applicants contended that the activity constituted manufacture and therefore fell outside the service tax classification adopted by the department. On the material placed before it, CESTAT Bangalore found a prima facie case supporting the view that the activity pertained to manufacture. The Tribunal accordingly granted waiver of pre-deposit and stayed recovery of the disputed amount. en-us Wed, 20 Jun 2007 00:00:00 +0530 Thu, 23 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31204 An application for waiver of pre-deposit and stay of recovery was allowed where the disputed service tax demand arose from powder coating of customer-supplied materials. The applicants contended that the activity constituted manufacture and therefore fell outside the service tax classification adopted by the department. On the material placed before it, CESTAT Bangalore found a prima facie case supporting the view that the activity pertained to manufacture. The Tribunal accordingly granted waiver of pre-deposit and stayed recovery of the disputed amount. Case-Laws Service Tax Wed, 20 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31204