2013 (12) TMI 910

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....Shri Nagesh Pathak, AR, for the Respondent. ORDER The prayer in the application is to dispense with the condition of pre-deposit of Service tax amount of Rs. 7,21,158/- confirmed against the applicant and penalty of identical amount imposed under Section 78 and Rs. 1000/- under Section 77 of the Finance Act, 1994. 2. After hearing both sides duly represented by Shri Mayank Garg, ld. Advoc....

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....ufacture' as a process which involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers or adoption of any other treatment on the goods to render the product marketable to the consumer. Appellant's contention is that packing is covered under definition of 'manufacture' and was excluded from the activity of packing liable to Service tax. Otherwise als....