Works contract/job work may not separately provide for sale of the goods but may be a composite amount for doing the work

HIGH COURT OF BOMBAY Almech Enterprise Versus Central Excise and Service Tax CEA(L) NO. 113 OF 2012 DECEMBER 5, 2012 ORDER This appeal challenges the order dated 17-2-2012 passed by the Customs, Excise, Service Tax Appellate Tribunal (“the Tribunal”) and raises the following issue for consideration : Whether the Tribunal was justified in fact and in law in directing the appellant to pre-deposit a sum of Rs. 1.50 crore out of confirmed demand in the aggregate of Rs. 7.48 crore (Rs. 3.74 crore being duty amount and equivalent penalty) for the purposes of hearing the ...