2013 (10) TMI 1109

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....R.) ORDER Per Dr. D.M. Misra; 1. This is an application seeking waiver of pre-deposit of Service Tax of Rs.2.15 Crores and equal amount of penalty imposed under Section 78 and penalties under various other provisions of the Finance Act, 1994. 2. The Ld. Chartered Accountant appearing for the applicant has submitted that the applicant are carrying out the processes of cutting, grinding, drillin....

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....mmissioner. The Ld.A.R. submitted that the applicant should have discharged Service Tax on the processes carried out by them in their factory under the category of Business Auxiliary Services since such processes do not amount to manufacture. 4. Heard both sides and perused the records. We find that the forged axles and wheels were received by the applicants against Annexure-II Challans as prescr....