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2019 (11) TMI 171 - AT - Central ExciseNature of activity - manufacture or service? - Activity amounting to manufacture or not - respondents were receiving certain goods for job work against the returnable challans and after doing job work, the same were sent been to the principal manufacturer - tax discharged under the head “Business Auxiliary Services” - Revenue entertained a view that the activity undertaken by the respondents amounted to manufacture and as such they should have paid duty of excise instead of payment of service tax - time limitation. HELD THAT:- As against the finding of Commissioner (Appeals) Revenue has not produced any evidence to show that the non-payment of duty of excise by the respondents was on account of any mala fide. Admittedly, he was registered with the Service Tax Department and was discharging tax liability accordingly. The fact of registration and payment of service tax was in the knowledge of the Revenue and as such it cannot be said that the appellant suppressed any facts with intent to evade payment of duty. The benefit of extended period stands rightly allowed by Commissioner (Appeals). No infirmity is found in the said order of the Appellate Authority - appeal dismissed - decided against appellant.
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