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TMI Blog2013 (10) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... y of tangible goods for use services - Non registration with department - Held that:- as far as the fabrication or erection of tank at site is concerned, the activity brings into existence an immovable property. Therefore, it cannot be said that the appellant has undertaken any manufacturing activity defined under Section 2(f) of the Central Excise Act, 1944. Therefore, the activity undertaken by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 069/2013-WZB/C-I(CSTB) - Dated:- 15-7-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellants : Shri V S Sejpal, Adv. with Shri S P Agnihotri, Adv. For the Respondent : Shri Rakesh Goyal, Addl. Commissioner (AR) PER : P R Chandrasekharan The appeal and stay application are directed against the Order-in-Original No. 70/KLG(70)COMMR/RGD/11-12 dated 30.3.2012 passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lties. However, during the investigation stage, the appellant worked out the liability and paid a sum of Rs. 34,41,601/- towards Service Tax. The notice was adjudicated vide the impugned order and demand was confirmed along with interest and by imposing penalties. Aggrieved of the same, the appellant is before us. 3. The learned Counsel for the appellant submits that in the present case Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Revenue, on the other hand, contends that the appellant did not produce any documentary evidence in support of the claim that they supplied tangible goods for use during the impugned period and they have also admitted that they have rendered the impugned services. 4.1 As regards the fabrication of tanks at site, the learned AR submits that the activity does not qualify as manufacture' ina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty would come to Rs. 10 lakhs. As regards other activities, we notice that the matter needs to be gone into detail which can be done at the time of final hearing of the appeal. At the interim stage, we find that the appellant had not made out a case for complete waiver of pre-deposit of the dues adjudged. Accordingly, we direct the appellant to make a pre-deposit Rs. 10 lakhs within a period of si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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