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2015 (6) TMI 197 - CESTAT MUMBAI

2015 (6) TMI 197 - CESTAT MUMBAI - 2015 (40) S.T.R. 331 (Tri. - Mumbai) - Demand of service tax on the job work converting black bars into bright bars for various clients for which they receive processing charges - Business Auxiliary Service - Held that:- Revenue has not disputed the fact of discharge of excise duty on the very same item manufactured and cleared by the appellant on their account. It is surprising to note that the first appellate authority has not considered this vital submission .....

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that there was no response from the department on this query raised by the appellant. The show-cause notice issued in this case is on 13.10.2008 for the period 10.09.2004 to 28.02.2005 which in our view is blatantly time barred and cannot invoke suppression against the appellant. - Decided in favour of assessee. - Appeal No. ST/701/10 - Final Order No. A/1254/2015-WZB/STB - Dated:- 5-5-2015 - M V Ravindran, Member (J) And P S Pruthi, Member (T),JJ. For the Appellant : None For the Respondent : S .....

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ax on the job work converting black bars into bright bars for various clients for which they receive processing charges. The first appellate authority as well as the adjudicating authority had held that the said activity would fall under the category of Business Auxiliary Service holding that conversion of black bars into bright bars is not a manufacturing activity as held by the Hon'ble Apex Court. 5. We find that the period of dispute in this case is 10.09.2004 to 28.2.2005. It is the case .....

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