2015 (5) TMI 1016

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ur, Advocate For the respondent; Shri Amresh Jain, D.R. Per R.K. Singh: Stay application has been filed along with appeal against Order-in-Original No.03/2013 dated 30.4.2013 in terms of which service tax demand of Rs. 3,90,11,312/- (for the period 1.4.2006 to 31.10.2011) was confirmed along with interest and penalties on the ground that the appellant had not paid service tax under revers....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....est judgement assessment had to be resorted to and the appellant was duly given an opportunity with regard thereto by requiring  it to show cause as to why the best judgement should not be resorted to.  The service rendered was clearly under the Business Auxiliary Service as Wainwright provided service in relation to production or processing of goods for or on behalf of the appellant. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o any process, we find that as per the agreement between appellant and M/s Wainwright Industries Inc. sorting is defined as inspection for good/bad determination of  part status.  Thus, it is obviously a process by which it was determined whether a part was good or bad and in case of a bad part it was required to be reworked.  The other components of the service including rework ....