2014 (1) TMI 771

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....AR). ORDER Per: M.V. Ravindran: This Stay Petition is called for waiver of pre-deposit of Service Tax of Rs.28,69,419/-, interest thereof and penalties under Section 76 and 78 of Finance Act, 1994. 2. The above said amounts have been confirmed by the adjudicating authority and upheld by first appellate authority as Service Tax liability on the ground that the appellant has not undertaken any a....

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....ther hand, supports the impugned order and submit that all these items are received in an un-assembled form and mere assembly does not amount to manufacture. It is his submission that the first appellate authority has relied upon various decisions to indicate that mere assembly will not amount to manufacture. 5. On careful consideration of the submissions made by both sides, we find that there is....