Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1032 - AT - Central ExciseManufacture or not - manufacture of “Greenhouse”/ “Polyhouse” taking place or not - case of appellant is that they have carried out only the job of erection and commissioning for which service tax has been discharged by them on the bought out materials, subjected to processes which does not amount to manufacture. Held that:- Separate SCNs were issued to the appellant, for the same period, demanding service tax on the activity of erection and commissioning of Greenhouse and Polyhouse at site and the same was confirmed on adjudication. The appellant has admitted and service tax discharged along with interest on the said activity of erection and commissioning of Greenhouse/Polyhouse at site - From the records it is not clear whether the service tax was paid on separate activities or it is a part of assembling of Greenhouse/ Polyhouse at site out of the fabricated item cleared from their factory. It is prudent to remand the matter to the adjudicating authority - appeal allowed by way of remand.
|