Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 482 - AT - Service TaxBenefit of N/N. 8/2005-ST dated 01/03/2005 - Job work - Production / Manufacture of goods - BAS - Department took the view that since goods are produced not exclusively using the raw material supplied by the client, the respondent will not be entitled to the benefit of notification exempting service tax - Held that: - The proviso to section 93, specifies that the benefit has to be available if the assessee are using the raw material supplied by the clients. The proviso does not specify that the goods should be produced only using the raw materials or semi-finished goods supplied by the clients. There is no dispute in the present case that the semifinished goods was supplied by M/s Grasim Industries Limited on such goods. The activity of rubber lining has been carried out - benefit of notification cannot be denied. Appeal dismissed - decided against Revenue.
|