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TMI Blog2010 (5) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... services - Application for waiver of pre-deposit of the amount involved is allowed and recovery thereof stayed till the disposal of the appeal - ST/741/2009 - 385/2010 - Dated:- 19-5-2010 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY : Shri G. Shiva Das, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : M. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand which has been raised is on the ground that the appellant is providing services of business auxiliary services. It is his submission that the appellant under a contract is undertaking strapping of wire rod coils either on line or off line at wire rod mill of RINL. It is his submission that for strapping such wire rod coils, the straps are procured by the appellant from their own factory at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness auxiliary services. It is also his submission that the entire demand is barred by limitation as there was a query from the lower authorities as early as January 2006 on this activity. 5. Learned SDR on the other hand would submit that the decision of the Bench in the case of ITW (I) Ltd., is on different facts. It is her submission that in the case of ITW, different activities were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same at any other place. We find that this activity at the most can be covered under the packaging services as has been held by this Bench in the case of ITW (I) Ltd., (supra). We find that the activity undertaken by the appellant herein, is prima facie identical to the activities undertaken by ITW (I) Ltd., in that case and that also in the premises of M/s. RINL. It is seen that the findings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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