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2019 (1) TMI 714 - CESTAT MUMBAIBusiness Auxiliary Services - benefit of N/N. 214/86-CE - demand on the ground that by melting of scrap/pig iron by electric furnace, no new product emerges and the same has to be considered as business auxiliary services provided by the appellant - Held that:- The finding of the Commissioner (Appeals) that melting of scrap by electric furnace does not amount to manufacture, does not appeal to us. The same has resulted in emergence of some product, to which the Commissioner (Appeals) has not referred to at all. On the other hand, the facts indicate and establish that the M.S. Castings were emerging in the appellant’s factory. It is also on record that Notification No.214/86-CE challans were being issued by the manufacturer and the goods were being returned by the appellant under the cover of same challans - Demand set aside. Commission earned on trading of commodities etc - service tax paid on being pointed out - penalty - Held that:- The law during the relevant period was not clear and there could be a bona-fide belief on the part of the assessee that the said transaction are not taxable - penalty set aside. Appeal allowed in part.
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