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2018 (9) TMI 1061 - AT - Service TaxBusiness Auxiliary Service - activity of powder coating and galvanization undertook by the job workers - Exemption in terms of N/N. 8/2005 - Held that:- Chapter Note 4 to Chapter 73, clearly holds that in relation to products of the said chapter, the process of galvanization shall amount to “manufacture”. This being so, the process of galvanization will stay out of the purview of Business Auxiliary Services, because, by definition, the BAS specifically excludes the activity of manufacture. Eligibility to Notification No. 8/2005 dated 01.03.2005 as amended - Held that:- An identical issue has been decided by the Mumbai Bench of the Tribunal in the case of Endurance Systems India (P) Ltd. [2014 (2) TMI 99 - CESTAT MUMBAI], where it was held that As the processes undertaken by the appellant amounts to manufacture as per the decision relied upon by the appellant as the same is part of manufacturing process. Therefore, appellants are not liable to pay service tax under the category of Business Auxiliary Service. Appeal allowed - decided in favor of appellant.
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