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TMI Blog2015 (11) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate and Mr. Naveen Rattan, Advocate for the appellant Mr. Sukhdev Sharma, Advocate for the Respondent JUDGEMENT AJAY KUMAR MITTAL, J. 1. This order shall dispose of a bunch of four appeals bearing STA Nos. 11 to 14 of 2014 as according to the learned counsel for the parties, the issues involved therein are identical. For brevity, the facts are being taken from STA No. 11 of 2014. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein may be noticed. The assessee is engaged in the activity of retreading of tyres of motor vehicles. It restores the old used and waste tyres to the condition good enough for re-use. In other words, the appellant repairs old tyres to make them fit for re-use by putting layer of treaded rubber on the old tyres with the specialized process. The said process is not a manufacturing process. A show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re A-4/A) for waiver of pre-deposit of service tax before the Tribunal. The Tribunal vide order dated 18.2.2014 (Annexure A-5) rejected the said application and directed the assessee to deposit the entire demand. Hence, the present appeal. 4. Learned counsel for the appellant submitted that the following liability in all the four appeals had been fastened vide the impugned order dated 18.2.2014 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant to deposit the entire amount of demand raised therein. In other words, the Tribunal had directed the appellant to deposit a sum of Rs. 38,36,090/- in all the four appeals. 6. Learned counsel for the appellant had produced four demand drafts bearing Nos. 210382 and 210384 to 210386, all dated 2.5.2014, totalling Rs. 19,00,000/- which were ordered to be kept with the Registrar (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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