Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (1) TMI 70 - CESTAT, CHENNAIJob work of assembling needle threader and 2 other items using the inputs supplied by its principal - appellants plea that the impugned activity came within the definition of “manufacture” attracting the provisions of Central Excise Act and was not exigible to service tax, was rejected - appellants had paid up the service tax due as well as the interest prior to issue of SCN – matter remanded to the Commissioner (Appeals) for disposal on merits without insisting on pre-deposit of the penalties
|