GANESH CYLINDERS Vs. COMMISSIONER OF CENTRAL EXCISE, JAIPUR

JUDGEMENT

(1.) HEARD both sides.

(2.) The applicant filed this application for waiver of pre -deposit of duty of Rs. 3,51,203/ -, interest and penalties. The applicants are undertaking the job of testing and painting of old and used gas cylinders. The applicants claimed the benefit of Notification No. 12/2003 -S.T., dated 2 -6 -2003 in respect of the paint used for painting on the ground that the same is being sold. We find that as the applicants were undertaking the process of testing and painting of old and used gas cylinders. Prima facie they are providing maintenance and repair service and paint is used as consumable for providing such service. We find no merit in the contention of the applicant that paint is being sold separately. In view of this we find it is not a fit case for total waiver of Service Tax. The applicants are directed to deposit an amount of Rs. 1,50,000/ - (Rupees One lakh and Fifty thousand) within a period of six weeks. On deposit of the above mentioned amount, the remaining amount of Service Tax, interest and penalty is waived. Compliance to be reported on 23 -3 -2012.