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2012 (8) TMI 531 - AT - Service TaxBusiness Auxiliary Services - Job work - appellants working under job work, under the provisions of Rule 4(5)(A) of the Cenvat Credit Rules, 2004, converting the steel plates supplied by M/s S Ltd into steel shells, agitators, baffles etc. and sending the goods back to the said M/s S - Revenue contending the same to be under BAS - period prior to 16.06.2005 - Held that:- There is no dispute that the appellants were producing goods for the clients and not on behalf of the clients as can be understood from the fact that the appellants are manufacturing goods as job workers. Scope of Business Auxiliary Services as defined u/s 65(19) of the Finance Act, 1994 was expanded to include the production of goods on behalf of the clients which does not amount to manufacture u/s 2(f) of the Central Excise Act, 1944 w.e.f 16.05.2005. Since, services undertaken by the appellants is not covered by the definition, no service tax is attracted. Accordingly, impugned order is set-aside. See Sonic Watches Limited (2010 (9) TMI 397 - CESTAT, AHMEDABAD) and Auto coats Vs CCE(ST),COIMBATORE [2009 (4) TMI 112 - CESTAT, CHENNAI] - Decided in favor of assessee.
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