2014 (8) TMI 620

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....nt. Shri R.K. Gupta, (SDR), for the Respondent. ORDER Both stay petitions are being disposed of by common order as the issue involved is the same. In one case, service tax of Rs. 19,376/- and in other case service tax of Rs. 2,69,147/- stands confirmed by the lower authorities along with imposition of penalty of identical amount on the ground that the appellant has provided business auxiliary s....

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.... to manufacture and as such, it cannot be held that any service stands provided by them. 4. On the other hand, it is the contention of the Revenue that the chemical treatment of water does not result in different marketable commodity. As such, it cannot be held to be manufacturing activity. Accordingly, by holding the same as processing activity, the demand stands confirmed. 5. At this....