2015 (12) TMI 1497

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....: Shri B B Sharma, DR ORDER Per Sulekha Beevi CS The above application for stay is filed by appellant alongwith appeal challenging the impugned order which upheld the demand of service tax on the activity of galvanization of hand pump Parts undertaken by the appellant for their clients. 2. The appellant is engaged in manufacture of Black and G.I. Pipes & parts of transmission towers. They are ....

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....es penalty under Section 78 and 77 of the Finance Act, 1994. Aggrieved the appellants preferred appeal and vide the impugned order the Commissioner (Appeals) upheld the liability to levy service tax but directed to recalculate the demand after treating the value received by appellant from M/s Tirupathi Tubes as inclusive of service tax. The credit already reversed was allowed to be re-credited to ....

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....racter of the complete or finished article (including 'blank', that is an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into a finished article or a part), into complete or finished article shall amount to 'manufacture'." 4. Per Contra, the lear....

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....redit in respect of Zinc & Furnace oil in connection with job work and that the same-was would reveal that there was no suppression of facts or any intention to evade payment of duty. 6. The appellants have succeeded in putting forth a prima facie case. However, taking into account the facts, contentions and the demand, we do not think that it is a fit case for entire waiver of pre-deposit. In vi....