Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1897 - AT - Service TaxClassification of services - Business Auxiliary Service or not - activity of body building on the chassis - Job-work - Department has issued the SCN alleging that the appellants are job workers and that they are liable to pay tax on the activity of buses body building on chassis. The appellants have consistently submitted that they are not job workers and are engaged in manufacture of body for motor vehicles - HELD THAT:- It is clear that the activity is a manufacturing activity. The said activity cannot be treated under activity of service merely because the excisable goods manufactured are exempted from excise duty. The department has issued the show cause notice on erroneous understanding of both Central Excise law as well as Finance Act, 1994. Appeal allowed - decided in favor of appellant.
|