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2018 (8) TMI 808 - AT - Service TaxManufacture or Service? - appellants were engaged in job work and used of get raw material from the principal manufacturer - N/N. 214 of 1986 dated 25.03.1986 - Held that:- The appellant has submitted a copy of undertaking given by the principal manufacturer under the said N/N. 214 of 1986 dated 25.03.1986 which indicates that the principal manufacturer undertook to pay Central Excise Duty arising out of the job work being done by the appellant. The said undertaking has been accepted by Revenue and the goods were received by appellant on job work Challans. The Jurisdictional Assistant Commissioner having jurisdiction over appellant did not have authority of independent assessment of activity of appellant - appeal allowed - decided in favor of appellant.
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