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TMI Blog2014 (7) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... the CENVAT Credit Rules, 2004 - Held that:- During the course of an audit objection, the job worker paid the service tax and raised supplementary invoices. As no show-cause notice was issued to the job worker to determine the fact that they have evade the payment of service tax by way of fraud, collusion or willful mis-statement or suppression of facts or contravention of Central Excise Act/Rules. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws and Accessories. They got job work done through M/s Auto Window India Pvt. Ltd. (AWIPL in short). As AWIPL being a job worker, they are required to pay service tax under the category of Business Auxiliary Service but the Revenue was of the view that the job worker is required to pay service tax under the category of Manpower and Recruitment Supply Service. An audit Objection was raised. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at he has not paid the service tax by way of fraud, collusion or willful mis-statement or suppression of facts or contravention of Central Excise Act/Rules, with intent to evade payment of service tax therefore, service tax cannot be demanded. Relying on the decision of this Tribunal in the case of IOCL vs. CCE Mumbai - 2011 (274) ELT 561 (Tri. Mum) the learned Advocate seeks waiver of pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ravention of Central Excise Act/Rules. Therefore, prima facie the applicant has made out a case for availment of service tax as per Rule 9(1)(bb) of the Central Excise Rule, 2004. Accordingly, I grant waiver of the requirement of pre-deposit of the entire amount of duty, interest and penalty and stay recovery thereof during the pendency of the appeal. (Dictated in Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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