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2010 (2) TMI 220 - AT - Service TaxBusiness Auxiliary Services-Penalty- The appellant is engaged in the manufacture of Refined Cotton Oil inputs i.e. raw material Cotton Waste Oil is used and after procession on inputs finished goods refined cotton oil is coming into existence which is sold in market. The inputs were received from various customers by the appellant for refining and after receipt of the said inputs the same are to be processed are accounted in the Daily stock Account Register and cleared from the factory on payment of duty as applicable rates. During the course of investigation, the preventive officers concluding the activity of refining as job work and asked the appellant to pay service tax under the category of Business Auxiliary Services. Held that- the appellant has paid the Central Excise duty on the manufacturing activity taken over by them it cannot be termed that there was any intention of the appellant to evade any payment of service tax. With these observations, I do not find any merit in the impugned order, same is set aside and the appeal is allowed.
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