2008 (6) TMI 108

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..... for the Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of amount of Service Tax and penalties. The demand was confirmed after considering the applicant as provider of business auxiliary service that includes production or processing of goods for, or on behalf of the client. 3. The contention of the appli .....

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..... is that as per the definition of manufacture, it includes any process incidental or ancillary to the completion of a manufactured product or which is specified in relation to any goods in the section or chapter notes of the tariff as amounting to manufacture. The contention is that as the Indian manufactured foreign liquor is not specified under the tariff, therefore, the activity undertaken by t .....

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