2011 (7) TMI 948

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....ellant. Shri Navneet, SDR, for the Respondent. [Order per : S.K. Gaule, Member (T)]. -  Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of Service Tax of Rs. 5,13,822/- along with interest and penalty imposed under various provisions of Finance Act, 1994. The demand of Service Tax has been raised against the applicant on the ground that the....

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....cts or that the products should be excisable goods. So long as the activity as manufacturer, it is out of definition of Business Auxiliary Service. Learned Counsel also drawn our attention to Section 2(f) of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (M&TP Act) and contended that they discharged the State Excise duty on this product. He also contended that Section 2(f) of M&TP....