2012 (8) TMI 102

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Heard both sides. 2. The appellants have filed this application for waiver of pre-deposit of service tax amounting to Rs. 3,85,06,982, interest and penalty. Demand is confirmed on the ground that the appellants provided Design Service, which is taxable under the Finance Act and had not paid the service tax. 3. The contention of the appellants is that they were receiving orders for manufacture a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... thority. The learned counsel for the appellants also submitted that the appellants have evidence to show that the cost of drawing and design is added to the assessable value of the patterns/castings and appropriate duty has been paid. For producing this evidence the appellants have sought time before the adjudicating authority and this contention was not considered while passing the impugned order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... roducts, industrial products, packages, logos, graphics, websites and corporate identity, designing and production of three dimensional models." From the records, we find that the appellants are charging their customers separately for designing charges under invoices. 7. At this stage, learned counsel appearing on behalf of the appellants volunteered to deposit a sum of Rs.50 lakhs for hearing o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X