2014 (2) TMI 196

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..... behalf of the client, and they were under the impression that the activity falls under the category of Business Auxiliary Service but the activity in which they are engaged, since amount to manufacture, they are exempted from the Central Excise duty. - prima-facie appellant has made out a case for the waiver of pre-deposit of amounts involved - Stay granted. - Appeal No.:ST/10578 of 2013 - - - D .....

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..... October 2008 and have received a lump-sum amount as a compensation for manufacturing the said bulk drugs on job work basis. It is the case of the department that the entire facility has been rented out to the principle manufacturer and hence falls under the category of Renting of Immovable Property Services. On perusal of the agreement and other records, we find that the agreement entered into by .....

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..... on merits as well as on limitation, the appellant seems to have prima-facie strong case. Accordingly, we find that the appellant has made out a case for the waiver of pre-deposit of amounts involved. The application for the waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till the disposal of appeal. (Dictated and pronounced in the Court) - - TaxTMI - TMITax .....

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