2014 (4) TMI 589

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....any Ltd. and M/s. Navbharat Explosive Co. Ld. The appellant received craft paper from their clients M/s. Navbharat Fuse Co. Ltd and M/s. Navbharat Explosive Co. Ltd. The department was of the view that the process of making corrugated boxes from craft paper being carried out by the appellant is 'production of goods not amounting to manufacture' and as such, they are providing 'Business Auxiliary services' as defined under Section 65(105)(zzb) of the Finance Act, 1994 read with Section 65 (19) ibid and accordingly, they would be liable to pay service tax on the job charges being received. On this basis, after issue of show cause notice, the jurisdictional Addl. Commissioner of Central Excise vide order-in-original dated 23.1.2012 confirmed t....

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.... made any written submission nor had produced any documentary evidence in support of their defence and that they had also failed to reply to the show cause notice and also failed to attend the personal hearing in spite of opportunities having been granted. Against this order of the Commissioner (Appeals), this appeal has been filed along with stay application. Miscellaneous application, has been filed by the appellant for early hearing of the stay application, as the Department is pressing hard for recovery of the service tax demand and penalty and that since, the appellant has closed down their business activities, it is difficult for them to pay the liabilities created by the department which are without any basis. 2. Though today the ....