Where to verify as to whether cost of service was included in assessable value of manufactured castings/patterns, matter was remanded

CESTAT, CHENNAI BENCH Hinduja Foundries Ltd. v/s. Commissioner of Service tax, Chennai Final Order Nos. 271 to 273 of 2012 Stay order NoS. 154 to 156 of 2012 Application Nos. ST/S/60 to 62 of 2012 Appeal Nos. ST/87 TO 89 OF 2012 March 20, 2012 ORDER S.S. Kang, Vice-President – Heard both sides. 2. The appellants have filed this application for waiver of pre-deposit of service tax amounting to Rs. 3,85,06,982, interest and penalty. Demand is confirmed on the ground that the appellants provided Design Service, which is taxable under the Finance Act and had not paid the se...