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2014 (8) TMI 555 - AT - Service TaxBusiness Auxiliary Service - Job Worker - The nature of process involved is cutting, drilling, pressing, welding etc., as per the drawings of conversion of steel plates into partially finished and fully finished boiler components - Revenue contends it does not amount to manufacture - Held that:- It is reported that the raw materials such as MS Plates, MS Pipes and MS Roads were supplied to the applicant by their customers along with Purchase Order, Delivery Challans and drawings and processes were undertaken by the applicant as per the drawing supplied by their customers and the resultant job worked materials were cleared under Delivery Challans and invoices under the name as specified in the Purchase Orders - applicant undertook the job work on behalf of their client M/s. BHEL There is no dispute that the job work materials used in relation or in relation to the manufacturer of the components of boiler. Prima facie , we find that the present case is covered by Exemption Notification No.8/2005-ST, dated 01.03.2005 and also supported by the decision of the Tribunal in the case of M/s. Munish Forge Pvt. Ltd. (2014 (6) TMI 492 - CESTAT NEW DELHI). The case law M/s. Tansi Engineering Works (1996 (8) TMI 256 - CEGAT, MADRAS) is related to the circumstances of the present case. In view of the above discussion, we waive pre-deposit of tax along with interest and penalty till disposal of the appeal and recovery stayed thereof - Stay granted.
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