2014 (1) TMI 1371

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....lant. Shri S. Chakraborty, Asstt. Commissioner (AR), for the Respondent. ORDER The applicant filed this application for waiver of pre-deposit of Service Tax of Rs. 1.48 Crores and equal amount of penalty under Section 78 of the Finance Act, 1994 and Rs. 5,000/- under Section 77 of the Finance Act, 1994. At the outset, the ld. Advocate for the applicant pointed out that the applicants are ....

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....activity undertaken by them under business auxiliary services. The contention is that the Notification 8/2005-S.T., dated 1-3-2005, exempted Service Tax on the business auxiliary services in case if the goods are processed and returned to the original raw material suppliers and the finished goods are cleared on payment of duty. In support of their contention, the applicants have produced a Certifi....