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2018 (10) TMI 556 - AT - Service TaxNature of activity - Manufacture or service? - Business Auxiliary Service or not? - machining and grinding of castings purchased. Whether the activity of doing job work of the castings namely, Elbow, Cocks and Valves, after subjected to grinding and machining, amount to manufacture or not? Held that:- We have gone through the Chapter notes pertaining to Tariff Sub-heading No. 74199100 of the Central Tariff Act, 1985 which pertains to cast, moulded, stamped or not forged, further worked and the conversion of the same into finished goods find it place at Tariff Sub-heading No. 8481 80 20 which is evident from the table as extracted above. It is therefore, evident that when the goods are falling into the two different categories within the Central Excise Tariff Act, the same will mean that amount to manufacture. It is also clear from the Section 5 (a) of the Section 15 of the Central Excise, Tariff Act. The activities undertaken by the Appellant fall within the ambit of manufacturing and thus beyond the purview of the Business Auxiliary Service - appeal allowed - decided in favor of appellant.
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