Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 248 - CESTAT HYDERABADBusiness Auxiliary Service - it is alleged that laying of pipes and joining them amounts to processing of goods not amounting to manufacture - Held that:- “Business Auxiliary Service” introduced w.e.f. 31.03.2005 includes production or processing of goods for, or on behalf of the client - In this case, the appellant is merely laying the pipes which are already bought by their clients and they are charging a sum for laying them so. These activities are in the nature of installation of pipes - It is hard to hold that such installation of pipes which includes joining them amounts to processing of the pipes. The demand under Business Auxiliary Service from the appellant is unsustainable - appeal allowed - decided in favor of appellant.
|