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2023 (4) TMI 972 - AT - Service TaxManufacture or service - activity of job work rendered by the appellant - process of “powder coating” on job work basis to M/s. Kanchi Fabrications (P) Ltd. - whether the activity rendered by the appellant would amount to manufacturing activity so as to take the same out of the purview of ‘business auxiliary service’ under Section 65 (19) of the Finance Act, 1994? HELD THAT:- The Learned Larger Bench of the CESTAT in the case of COMMISSIONER OF SERVICE TAX VERSUS MELANGE DEVELOPERS PVT. LTD. [2019 (6) TMI 518 - CESTAT NEW DELHI] has held that the Service Tax liability of a sub-contractor would never cease, even when the main contractor remits Service Tax. Thus, the contention of the appellant that there was no Service Tax liability on the part of the appellant, being a sub-contractor, would not hold any water in view of the decision of the Learned Larger Bench. Thus, on merits, the appellant has no case. Revenue Neutrality - HELD THAT:- The aspect of revenue neutrality need not be perused since the same depends on the facts of each case, as held by the Hon’ble Apex Court in the case of M/S. STAR INDUSTRIES VERSUS COMMISSIONER OF CUSTOMS (IMPORTS) , RAIGAD [2015 (10) TMI 1288 - SUPREME COURT] and the Learned Five-Member Bench of the CESTAT in JAY YUHSHIN LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NEW DELHI [2000 (7) TMI 105 - CEGAT, COURT NO. I, NEW DELHI]. Appeal dismissed.
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