2013 (12) TMI 338

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.... petition is filed for the waiver of pre-deposit of the following amounts: Appellant Duty Demand Redemption Fine Penalty M/s. ABG Shipyards Ltd. Rs.4,52,49,657/- Rs.50,00,000/- Rs.4,52,49,657/- 2. The above said amounts have been confirmed by the adjudicating authority on the ground that the appellant had cleared complete yacht Ashena by mis-declaring the same and being wooden cargo vesse....

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....at on the amount received by them from M/s. Raymonds Ltd. they have discharged the appropriate service tax under the category of repairs, maintenance and installation services and filed the returns regularly. 4. Ld. Additional Commissioner (A.R.) on the other hand would submit that the adjudicating authority has held that the appellant is a manufacturer and as a manufacturer, he is liable to pay ....