2010 (5) TMI 348

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....nbsp;  Shri G. Shiva Das, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : M. V. Ravindran, Member (J)]. - This stay petition is filed for the waiver of pre-deposit of the following amounts :- (1)     Service Tax of Rs. 69,23,240/- (2)     Penalty of Rs. 69,23,240/- (3)     Penalty ....

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.... strapping of wire rod coils either on line or off line at wire rod mill of RINL. It is his submission that for strapping such wire rod coils, the straps are procured by the appellant from their own factory at Kolkata and the strapping is done within the factory premises of RINL. After the strapping is done they hammer down the projected convolutions of the coil to improve the shape of the coil. I....

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.... 5. Learned SDR on the other hand would submit that the decision of the Bench in the case of ITW (I) Ltd., is on different facts. It is her submission that in the case of ITW, different activities were performed by M/s. ITW. It is her submission that the learned Commissioner has given a detailed findings as to why the activity rendered by the appellant would get covered under 'Business Aux....

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.... that the activity undertaken by the appellant herein, is prima facie identical to the activities undertaken by ITW (I) Ltd., in that case and that also in the premises of M/s. RINL. It is seen that the findings and the ratio of the decision in the case of ITW (I) Ltd., more specifically as recorded at Paragraph 17 prima facie covers the issue in favour of the appellant. We also note that the bene....