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TMI Blog2013 (11) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture and consequently it cannot be classified under business auxiliary service. Therefore, this appeal is admitted without any pre-deposit. Further there shall be stay on collection of such dues during pendency of the appeal - Prima facie case in favour of assessee - Following decision of Paramount Centrispun Castings Ltd. Vs. Collector of C.Ex. Nagpur [1995 (3) TMI 205 - CEGAT, NEW DELHI], ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax on such processes like machining, drilling, tapping, milling etc. done by them. Revenue was of the view that such services amounted to Business Auxiliary Service as defined under sub-clause 5 of Section 65 (19) of the Finance Act, 1994 and hence the appellants should have paid service tax on such processes. Based on such reasoning, a show cause notice was issued for service tax not paid duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Brakes India Ltd. Vs. Superintendent of C.Ex. 1998 (101) ELT 241 (S.C.) 3. The Ld. Advocate has an alternative plea that if the processes are considered to be not amounting to manufacture, the applicants are eligible for exemption under Notification No. 8/2005-ST and therefore he prays that the appeal may be admitted without pre-deposit of dues arising from the impugned order. 4. Opposing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facture of any other goods. In the instant case the retuned goods were exported by the person supplying the raw material after doing some minor processes and no other goods were manufactured from material supplied by the applicant. So exemption under Notification 8/2005-St was not available to them. 6. We have considered the submissions by both sides. Prima facie, we go by the various decisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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