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2018 (9) TMI 913 - CESTAT CHENNAILiability of Service tax - Commercial and Industrial Construction Service - Business Auxiliary Service - Man Power Recruitment and Supply Agency Service etc - It appeared to the department that the appellant had not taken out service tax registration on such services in time and had not paid appropriate service tax on the taxable value of service rendered by him, on the presumption that services rendered by him would not attract service tax. Commercial & Industrial Construction Service - Held that:- For the period from 10.09.2004 to 30.04.2006, in view of the law laid down by the Hon’ble Apex Court in the judgment on L & T Ltd. [2015 (8) TMI 749 - SUPREME COURT], there cannot be any service tax liability on this activity - demand set aside. Demand raised under BAS for the period 16.06.2005 to 30.09.2006 - Held that:- If job work done is not amounting to manufacture, then service tax is leviable on such job-work activities - the original authority in para-21 of the adjudication order has clearly brought out that the work carried out by the appellant are welding, framing and turning works on metal products which do not amount to manufacture and hence such services are correctly classifiable under BAS and liable for payment of service tax - demand upheld. Penalties - Held that:- More than half of the confirmed demand amounting to ₹ 1,64,607/- under CICS has been found as unsustainable - Further, even in respect of taxability on job work, there was indeed some confusion in the matter especially and whether process itself amounted to manufacture was in dispute - penalties unjustified. Appeal allowed in part.
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