Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (11) TMI 356 - AT - Service TaxBusiness Auxiliary Service- The assessee was undertaking the job work of manufacturing alcohol-based perfumes and pharmaceutical products for various input-suppliers. Demand alleging non-manufacture as products not eligible to central excide duty. Held that- view not in keeping with legislative intent underlying definition of BAS as brought out in C.B.E.&.C. Letter F.No. 249/1/2006-CX.4 dated 27.10.2008. Commissioner (Appeals) following said circular held in favour of same assessee in another order in appeal. No claim that said order allealed against. Thus the contra view presently taken set aside and assessee’s appeal allowed.
|