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2013 (2) TMI 634 - AT - Service TaxJob Work - Notification No. 8/2005-S.T., dated 1-3-2005 - It is pointed out that the benefit was denied on the ground that the ducts and other items fabricated by the appellant were not excisable goods covered by the first schedule to the Central Excise Tariff Act. - held that:- demand of service tax and education cess is not under any determinate head of taxable service. No breakup of the gross value for different categories mentioned in the impugned order is forthcoming. Apparently, the appropriate taxable service was not identified either in the show-cause notice or in the impugned order. A demand of service tax without correct classification of the taxable service is alien to the scheme of service tax levy. This apart, the learned Commissioner appears to have denied the benefit of the aforesaid notification on a ground which is not sustainable in law, given the parameters of the said notification. Activities otherwise includible within the ambit of ‘Business Auxiliary Service’ were excluded from the levy from 2004 onwards where such activities involved manufacture of excisable goods. For claiming the benefit of the notification, the assessee should be held to have provided the taxable service. - Stay granted.
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