2013 (12) TMI 490 - AT - Service Tax

Waiver of pre-deposit of duty, interest and penalty - Process of manufacture or works contract - Goods cleared by the applicants are used in the manufacture of exempted goods - Held that - Commissioner (Appeals) vide order set aside the demand which was confirmed on same grounds for the past period - as the applicant is already paid Service Tax on the same activity. The pre-deposit of duty, interest and penalty is waived and recovery of the same is stayed during the pendency of the appeal - Stay granted.

Summary

The applicant, a job worker, filed for waiver of pre-deposit of duty of Rs. 5,279/-, interest, and penalty. Duty demand confirmed due to processes considered as manufacture. Applicant pays service tax as Business Auxiliary Services, not manufacturing. Commissioner (Appeals) set aside past demand. Pre-deposit waived, recovery stayed during appeal. Stay petition allowed.