TMI Blog2018 (9) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... SUPREME COURT], there cannot be any service tax liability on this activity - demand set aside. Demand raised under BAS for the period 16.06.2005 to 30.09.2006 - Held that:- If job work done is not amounting to manufacture, then service tax is leviable on such job-work activities - the original authority in para-21 of the adjudication order has clearly brought out that the work carried out by the appellant are welding, framing and turning works on metal products which do not amount to manufacture and hence such services are correctly classifiable under BAS and liable for payment of service tax - demand upheld. Penalties - Held that:- More than half of the confirmed demand amounting to ₹ 1,64,607/- under CICS has been found as un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t attract service tax. Accordingly, SCN dated 21.11.2008 was issued, proposing service tax demand under CICS for the period from 10.09.2004 to 30.04.2006 and under BAS for the period 16.06.2005 to 30.09.2006 totally amounting to ₹ 3,08,926/- along with interest and imposition of various penalties under Sections 76, 77 and 78 of the Act. In adjudication, the original authority confirmed the proposals made in the SCN. On appeal, the Commissioner (Appeals) upheld the order of the original authority in toto. Hence this appeal. 2. Today, when the matter came up for hearing, on behalf of the appellant, Ld. Counsel Shri Arun Kurian Joseph submitted that there was no suppression of facts as alleged in the SCN, and that the longer period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance Act, 1994, if job work done is not amounting to manufacture, then service tax is leviable on such job-work activities, we find that the original authority in para-21 of the adjudication order has clearly brought out that the work carried out by the appellant are welding, framing and turning works on metal products which do not amount to manufacture and hence such services are correctly classifiable under BAS and liable for payment of service tax. We are unable to find any infirmity with upholding of this finding by the lower appellate authority. 5.3 Coming to the issue of penalties, we find that the penalties imposed by the adjudicating authority under Section 77 78 of the Finance Act, 1994, have been upheld by the lower appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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