2014 (11) TMI 502

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..... e applicant is seeking waiver of pre-deposit of amount on service tax confirmed and the penalties imposed. The service tax demand has been confirmed against the applicant under the category of 'Business Auxiliary Service' for the period 23.09.2009 to 21.06.2012 for rendering services in relation to manufacture and processing of goods by the applicant to M/s. SKOL Breweries Ltd. 2. Heard b .....

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..... uxiliary Service'. 5. Considered the submissions made by both sides. 6. We have gone through the order passed by the Hon'ble Bombay High Court which clearly states that the effective date of the merger is on 31.03.2009. Therefore, the question of rendering service by the applicant to M/s. SKOL Breweries Ltd. does not arise. In these circumstances, the applicant has made out a case for co .....

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