2013 (8) TMI 489

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..... dence – further pleaded that the entire nature of work is surface grinding of worn out cylinders in order to recondition/repair of worn-out cylinders –submission of the learned counsel on applicability of tax on merit would be looked into at the time hearing. Pre- deposit of duty - the applicant has not made out a prima facie case for waiver of pre-deposit of the entire amount - applicant is di .....

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..... of the show-cause notice. He also contended the demand of tax on merit. 3. The learned authorised representative for the Revenue submits that the applicant themselves had taken the plea for classification of the services under "Management, maintenance or repair service". 4. After hearing both sides, we find that the adjudicating authority confirmed the demand of service tax under the category .....

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..... on merit would be looked into at the time of appear (sic) hearing. As such, the applicant has not made out a prima facie case for waiver of pre-deposit of the entire amount service tax, penalty and interest. Accordingly, the applicant is directed to pre-deposit a sum of Rs.5 lakhs (Rupees Five Lakhs only) within a period of six weeks from the date of receipt of this order. On such deposit, the bal .....

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