2007 (6) TMI 205 - AT - Service Tax

Applicants are carrying on the activity of Power Coating of materials supplied by the customers and are collecting job charges from them - Prima facie, the appellants have shown that the activity pertains to an activity of manufacture - Therefore, prima facie, claim of appellant that service tax is not leviable, is accepted hence stay is granted

Summary

The Appellate Tribunal CESTAT Bangalore allowed the stay application of the appellants in a case involving Service Tax on powder coating activity. The tribunal accepted the claim that the activity is a process of manufacture, granting waiver of pre-deposit and staying recovery. The matter was linked with another appeal for final hearing on 3rd August 2007.