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2018 (6) TMI 719 - AT - Service TaxBusiness Auxiliary Services - non-payment of service tax - Demand has been raised alleging that the job work done by the appellants in the nature of bending, cutting, shearing and punching of goods fabricated and supplied to customers would fall within the definition of "Business Auxiliary Services" - Held that:- Hon Apex Court in the case of Orissa Bridge & Construction Corpn- Ltd, vs. Commissioner of C.Ex., Bhubaneswar [2008 (8) TMI 585 - SUPREME COURT OF INDIA] has held that the activity of fabrication, cutting edge, Plain Shuttering Plates, Well Steening, Shuttering Plates etc from steel angles, MS Plates, MS Sheets amount to manufacture - when the activity undertaken by the appellant amounts to manufacture, the demand raised alleging that the said activity is a Business Auxiliary Service cannot sustain - appeal allowed - decided in favor of appellant.
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