2011 (8) TMI 810

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....r : Archana Wadhwa, Member (J) (for the Bench) (Oral)]. - Service Tax of Rs. 63,068/- stand confirmed against the applicant appellant for the period 2004-08 on the ground that they have provided services under the category of Business Auxiliary Services without discharging service tax liability. 2. We note that the appellant is engaged in undertaking the 'yamming' process i.e. affixing the....

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....g upon the decision of the Larger Bench in the case of Weston Electronics Ltd. v. C.C.E., Delhi-III reported in [2001 (130) E.L.T. 451 (Tri.-LB)] which held that such yamming process amounts to manufacture, dropped the demand against the appellant. 4. The said order of the original authority was appealed against by the revenue on the following grounds : "(1)   The Assistant Commis....

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.... manufacturing process. (4)     The Adjudicating authority has erred in relying upon the judgement of the Hon'ble CESTAT the case of M/s. Weston Electronics v. C.C.E., Delhi reported in - 2001 (130) E.L.T. 451 (Tri.-LB), while dropping the demand in the instant case in as much as the said order of the Hon'ble CESTAT has not been accepted by the Department and an SLP has been p....

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....Bench are identical. Strangely Revenue while challenging the original adjudicating authority order by way of filing an appeal before Commissioner (Appeals), in the year 2010 has taken a ground that they are proposing to file SLP before Hon'ble Supreme Court. It is to be noted that the Larger Bench decision was passed in the year 2001 and no SLP was actually filed for a period of 10 years. The prop....