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2013 (10) TMI 911 - CESTAT BANGALOREJob Work - Business auxiliary services - Manufacture - Whether the conversion of pipes/tubes by undertaking the processes by the appellants amounts to manufacture or not - Waiver of pre deposit- Held that:- for the period subsequent to 16/06/2005, the order of the Commissioner (Appeals) has attained finality since there is no challenge to the order of the Commissioner(Appeals) by both the sides that appellant is liable to pay service tax on the processes undertaken by them on job work basis for others. The challenge to the Commissioner (Appeals) order is only with regard to the period prior to 16/06/2005. Under these circumstances, unless it is shown to us that the processes undertaken by the appellants when job work is done on the pipes are different from the situation when they undertake the processes on their own account, we consider that the Department cannot be said to have a prima facie case - stay granted.
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