2010 (1) TMI 247

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..... S.S. Gupta, C.A, Shri P. K. Agarwal, SDR for Respondents CORAM: Shri. B.S.V. Murthy, Member (Technical) Shri. Ashok Jindal, Member (Judicial) Per: Ashok Jindal The short issue involved in this appeal is that whether the activity of job work of manufacturing alcohol based perfumes for various input-suppliers amounts to manufacture under Section 2(f) of the Central Excise Act, 1944 or is cove .....

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..... in this case is squarely covered by the decision of Rubicon Formulations Pvt. Ltd. (supra) and held that the said activity taken over by the appellants amount to manufacture and the appellants are not liable to pay any service tax on the said activity under Business Auxiliary Service. Accordingly, we set aside the impugned order. Appeals are allowed with consequential relief, if any. Cross Object .....

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