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2014 (1) TMI 563 - CESTAT MUMBAIBusiness Auxiliary Service - Job Work - Whether the activity undertaken by the respondent amounts to manufacture or not - Held that:- respondents are receiving job work of Heat Treatment of automobile parts mainly crankshafts from their principal manufacturers M/s. Hind Engg. Works, and M/s. Fairfield Atlas Ltd. After the heat treatment carried out on crank shafts the same were returned back to the principal manufacturers. Both the principal manufacturers have issued certificates to clarify that the crank shafts on which heat treatment process was done by the respondents was received by them and the same were cleared ultimately on payment of appropriate Central Excise duty. In view of this as the activities undertaken by the respondent do not fall under the category of "Business Auxiliary Service" - Decided against Revenue.
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