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2018 (4) TMI 1104 - AT - Service TaxBusiness Auxiliary Service - appellants are engaged in job work of shearing, bur removing, welding, straitening, cutting etc. of sheet metal supplied by various clients - Held that: - sizing of goods or on behalf of the client was specifically brought in only with effect from 16.06.2005. Admittedly, the appellant was not engaged in the production of any goods - Processes undertaken are specifically covered with effect from 16.06.2005/-. Liability of tax - processing of goods on behalf of 100% EOU - N/N. 8/2005 - Held that: - the scope of N/N. 8/2005 has been examined where the Tribunal in Interplex Electronic India Pvt. Ltd. Vs. CST, Bangalore [2013 (5) TMI 451 - CESTAT BANGALORE] - EOU are exporting the goods under bond and as such it was held that the appellant assessee who is doing process on behalf of EOU are eligible for the said exemption - exemption allowed. Appeal allowed.
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