2012 (8) TMI 242

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....Sanjay Kalara, Appraiser (AR) for the respondent   Per: Ashok Jindal:   The appellant are in appeal along with stay application.   2. After hearing both the sides, we find that the appeal itself can be disposed of at this stage. Therefore, after waiving the requirement of pre-deposit, we take up the appeal itself for disposal.   3. The facts of the case are that the....

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....efore us.   4. Shri Sagar Shah, Chartered Accountant/learned consultant appeared on behalf of the appellant submitted that the activity undertaken by the appellant is a manufacturing activity as they are manufacturing solar water heater system. As the said solar system is exempt from Central Excise duty, therefore, they are not liable to pay excise duty on their clearance. He further submi....

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....failed to provide the service component separately in their invoices, therefore, the adjudicating authority as well as the appellate authority has rightly held that the appellant are liable to pay service on the 33% of the gross receipts.   6. We have carefully considered the submissions of both the sides and examined the same. On perusal of the records, we find that the appellant are clea....