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TMI Blog2013 (11) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... input services, which are used in the processing of exempted as well as the processed goods on which the Service Tax has been paid - applicants are undertaking process which does not amount to manufacture and in view of this the applicants are clearing part of their processed goods on payment of appropriate service tax. In view of this, prima facie the applicant has not made out a case for waiver of service tax. The ratio of the above decision is not applicable to the facts of the present case - Assessee directed to make a pre deposit - Partial stay granted. - ST/115/2012-Mum - - - Dated:- 12-8-2013 - S S Kang And P K Jain, JJ. For the Appellant : Venkatesh Iyer, Adv. For the Respondent : Shri Rakesh Goyal, Additional Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion with intent to evade payment of duty on part of the applicants. The applicants relied upon the decision of Hon'ble Bombay High Court in the case of Tata Motors Vs. UOI reported in 2009 (1) LCX 0005 in support of their claim. 6. Revenue relied upon the finding of the lower authority and submitted that applicants are processing goods on behalf of the principal manufacturer and the process undertaken by the applicant does not amount to manufacture. Hence, the applicants are liable to pay service tax in the category of business auxiliary service. The applicants are clearing part of the processed goods by claiming the benefit of Notification No. 8/2005-ST at nil rate of service tax. However, applicants availed credit in respect of common i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax. In view of this, prima facie the applicant has not made out a case for waiver of service tax. The ratio of the above decision is not applicable to the facts of the present case. During the arguments the applicants submitted that the demand for the normal period comes to approximately Rs. 12 lakhs. 9. We find that the applicant had not made out a case for total waiver of demand of service tax. However taking into facts and circumstances of the case, applicants are directed to deposit an amount of Rs. 12 lakhs within a period of eight weeks. On deposit of the above mentioned amount, the pre-deposit of the remaining amount of dues are waived and recovery of the same is stayed during the pendency of the appeals. Compliance is to be re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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