2008 (2) TMI 80

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..... e taken up for hearing on the point of stay. The appellants have filed application for waiver of the requirement of pre-deposit. It is submitted that the issue involved in these appeals is whether the activities carried on by the appellants are covered by the manufacturing process so as to stay out of the ambit of the service tax. Learned Counsel has placed strong reliance on a judgment of the Mad .....

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..... ered by the decisions in M/s. Soin Distilleries Pvt. Limited or M/s. Vindhyachal Distilleries Pvt. Limited. There is an apparent conflict of opinion in the two cases. As a matter of fact, the Madhya Pradesh High Court has referred the issue to Larger Bench in the case of M/s. Great Galleon Limited in Writ Appeal No.1524 of 2007. Indeed, the case of the appellant M/s. Som Distilleries Pvt. Limited .....

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