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2015 (12) TMI 1497 - AT - Service TaxDemand of service tax - activity of galvanization of hand pump Parts - whether the activity undertaken by the appellants is a service falling under BAS, or a process of manufacture as contended by them - Held that:- while the processing or production of goods for, or on behalf of the client falls under the Category of BAS, the same does not cover any activity that amounts to manufacture of excisable goods in terms of clause (f) of Section 2 of Central Excise Act, 1944. The appellants do appear to have an arguable case. Further they have raised the issue if limitation. That the Department was always aware of the fact that they were carrying out job work and not paying service tax for such job work which reflected in ER-I returns. That they were reversing credit in respect of Zinc & Furnace oil in connection with job work and that the same-was would reveal that there was no suppression of facts or any intention to evade payment of duty. - Partial stay granted.
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