2014 (12) TMI 959

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent. ORDER Heard both sides. Applicant filed this application for waiver of pre- deposit of amount of service tax of Rs. 18.6 lakhs. The demand is confirmed on the ground that applicants are processing goods on behalf of others and hence liable to service tax as provided under 'Business Auxiliary Service' (BAS). The main contention of the applicant is that the activity undertaken by the appl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... BAS as provided under Section 65(19) of the Finance Act, which provides BAS means any service in relation to the processing of goods for or on behalf of the client. Hence the demand is rightly made. 3. Admitted case of the appellants are that they are receiving the articles of aluminium from the principal and after undertaking certain processes which does not amount to manufacture, clear th....