2008 (6) TMI 70

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....ate, for the Appellant. Shri Pramod Kumar, JDR, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - We have heard both sides on the application for waiver of pre-deposit of service tax of Rs. 1,27,72,893/-, and Rs. 25,36,437/- together with equal amount of penalty. The service tax demand has been confirmed on the ground hat the applicants are producing products containing ....

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....in the meaning of Section 2(f) of Central Excise Act, 1944 which prima facie would mean that it is only manufacture of goods liable to Central Excise duty which would stand excluded from the purview of Business Auxiliary Services. The next submission of the applicants that the goods produced by them attract sale tax and therefore cannot be treated as services to production of goods is a contentiou....