2011 (10) TMI 691

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..... dent. ORDER Ld. counsel submits that obligation arose under statutory enactment to ensure welfare of employees engaged in manufacture. The expression in relation to manufacture if relates to ancillary incidental activity, that contributes to main activity of manufacture. The audit finding itself clearly took into consideration the liability relating to insurance arose under statutory enac .....

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..... tted by Finance Act, 1994, in absence of provision in Section 86 of Finance Act, 1994 as that is appearing in second proviso to Section 35B of Central Excise Act, 1944 dealing with Central Excise appeals in respect of dispute of demand not exceeding ₹ 50,000/-, conferring discretion on Tribunal for not entertaining such appeals. This appeal is accordingly entertainable although service tax d .....

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..... that the expression in relation to manufacture extends to statutory liability that arises for ensuring welfare of workforce through insurance and mediclaims under labour welfare enacements. 5. When the legal position appears to be as above, waiving pre-deposit, appeal is allowed setting aside the impugned order. (Dictated and pronounced in the Open Court) - - TaxTMI - TMITax - Service .....

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