2014 (8) TMI 413

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i A.K. Prabhakar, Supdt. (AR), for the Respondent. ORDER The appellants are in appeal against impugned order wherein service tax demand of Rs. 2,26,147/- along with interest and various penalties under the Finance Act, 1994 have been confirmed against them along with an application for stay. 2. After hearing both sides in detail, we find that the appeal itself can be disposed of at this st....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....are job workers for Talreja Trade. Therefore, the appellants are liable to pay service tax under the category of "Business Auxiliary Service". Accordingly, the impugned demands are confirmed. Aggrieved by the said order, the appellant is before us. 5. After considering the submissions made by both sides and going through the records, we find that the appellants are the manufacturer of countr....