2009 (12) TMI 332

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....or the Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the applications for waiver of predeposit of Service tax of Rs. 8,79,634/ and equal amount of penalty in Appeal No. ST/493/09 and Service tax of Rs. 2,01,547/- and equal amount of penalty in Appeal No. ST/493/09, respectively. 2. Two issues are involved ....

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....ce under the category of BAS) and hence the processing of goods during the period 10-9-04 to 28-2-25 will not fall under BAS so as to attract Service tax. In respect of eligibility under Notification No. 8/2005-S.T., the first condition of the notification namely production of goods not amounting to manufacture has been fulfilled and the second condition that the goods produced using raw materials....