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TMI Blog2015 (5) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... which it was determined whether a part was good or bad and in case of a bad part it was required to be reworked. The other components of the service including rework also clearly fall within the scope of Business Auxiliary Service as defined under Section 65(19) of the Finance Act, 1994. Thus, it is a case of import of Business Auxiliary Service and the appellant is required to pay service tax u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh: Stay application has been filed along with appeal against Order-in-Original No.03/2013 dated 30.4.2013 in terms of which service tax demand of ₹ 3,90,11,312/- (for the period 1.4.2006 to 31.10.2011) was confirmed along with interest and penalties on the ground that the appellant had not paid service tax under reverse charge mechanism on import of Business Auxiliary Service. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant was duly given an opportunity with regard thereto by requiring it to show cause as to why the best judgement should not be resorted to. The service rendered was clearly under the Business Auxiliary Service as Wainwright provided service in relation to production or processing of goods for or on behalf of the appellant. 4. We have considered the contentions of both sides. We find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustries Inc. sorting is defined as inspection for good/bad determination of part status. Thus, it is obviously a process by which it was determined whether a part was good or bad and in case of a bad part it was required to be reworked. The other components of the service including rework also clearly fall within the scope of Business Auxiliary Service as defined under Section 65(19) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o satisfy the requirement of Section 35F of Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Accordingly, we order pre-deposit of ₹ 2.35 crores with proportionate interest within six weeks. Compliance is to be reported on 16.7.2015. Subject to such compliance, recovery of the remaining adjudicated liability is stayed during pendency of the appeal. In case of default ..... X X X X Extracts X X X X X X X X Extracts X X X X
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