2009 (12) TMI 332

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....BY: ShriS.D. Sankaran, Consultant, for 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, re....

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....te processing of goods did not attract service 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....

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....s of Notification No. 24/2003-C.E., dated 31-3-2003 and as per the Explanation thereto appropriate duty of excise" shall not include 'nil rate' or "duty its of excise wholly exempt". 5. We find that the issues in dispute are contentious and no prima facie case for total waiver has been made out by the applicants. We, therefore, direct the applicants to deposit a sum of Rs. 2,50,000/- (Rupees tw....