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2021 (3) TMI 713 - AT - Service TaxManufacture or service - Business Auxiliary services or not - processing of goods involving the activity of fabrication of tower parts including shearing, punching, numbering, cutting, notching, marking drilling, debarring and getting inspection through QA on raw materials/ inputs, purchased and supplied by L&T - benefits provided under N/N. 08/2005-ST dated March 01, 2005 and 25/2012 (ST) dated June 20, 2012 - HELD THAT:- The issue involved in these appeals, is squarely covered by the decision by a Division Bench of this Tribunal in Anil Kumar vs. Commissioner of Central Excise and Service Tax, Bhopal [2018 (8) TMI 253 - CESTAT NEW DELHI] where it was held that we partly allow the appeal holding the impugned activity to be the one as that of manufacture. Benefit of Notification No.08/2005 of 1st March, 2005, is confirmed, however, denying the benefit of Notification No. 06/2005 dated 01.03.2005. The activity carried out by the appellant is that of “manufacture”. The benefit of Notification No. 08/2005 dated March 01, 2005, is confirmed but the benefit of Notification No. 06 of 2005 dated March 01, 2005 is denied - Appeal allowed in part.
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