CHHATISGARH DISTILLERIES LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD both sides.

(2.) Applicant filed this application for waiver of pre -deposit of amount of service tax of Rs. 4,09,60,218/ - and penalties. The demand of service tax is confirmed on the ground that applicants are providing service of packaging.

(3.) AS the Hon'ble Madhya Pradesh High Court referred the issue involved in this appeal to Larger Bench, therefore, the pre -deposit of amount of service tax and penalties are waived.