2012 (11) TMI 167

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..... i, AR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  These two stay petitions are filed for the waiver of pre-deposit of following amounts :- (a)     Amount of Service tax of Rs. 61,40,585/- and Rs. 43,544/-. (b)     Penalty of Rs. 1,23,68,258/- under Section 78. (c)     Penalty of Rs. 1000/- under Section 77. .....

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..... our attention to the record of personal hearings and various documents to show that they had produced certificates from the principal manufacturer as regards discharge of duty liability. It is his submission that the adjudicating authority has not considered this in a proper perspective and has confirmed the demand. 4. Learned SDR on the other hand would rely upon the findings of the adjudic .....

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..... s whereas they have done powder coating for 48 principal manufacturers. 5. On careful consideration of the detailed submissions made by both sides, we find that the issue involved in this case is regarding benefit of Notification No. 8/2005-S.T., dated 1-3-2005 to the appellant for discharge of service tax liability, as a job worker. 6. It is seen from the record that the appellant had .....

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