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Advance Steel Tubes Ltd. Versus Commissioner of Central Excise And Service Tax, Ghaziabad

2015 (12) TMI 1497 - CESTAT NEW DELHI

Demand of service tax - activity of galvanization of hand pump Parts - whether the activity undertaken by the appellants is a service falling under BAS, or a process of manufacture as contended by them - Held that:- while the processing or production of goods for, or on behalf of the client falls under the Category of BAS, the same does not cover any activity that amounts to manufacture of excisable goods in terms of clause (f) of Section 2 of Central Excise Act, 1944. The appellants do appear t .....

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ppeal No. ST/51848/2014-CU(DB) - Dated:- 11-8-2015 - R. K. Singh, Member (T) And Sulekha Beevi CS, Member (J) For the Appellant : Shri Sahil Mullick, Adv For the Respondent : Shri B B Sharma, DR ORDER Per Sulekha Beevi CS The above application for stay is filed by appellant alongwith appeal challenging the impugned order which upheld the demand of service tax on the activity of galvanization of hand pump Parts undertaken by the appellant for their clients. 2. The appellant is engaged in manufact .....

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ocess of galvanization of hand pump parts. After investigations, the Department took the view that the activity of galvanization falls within BAS and that appellants are liable to pay service tax. A show cause notice dated 20.4.2012 was issued which finalized in the order confirming the demand of service tax of ₹ 11,36,720/- alongwith interest and equal amount of penalty besides penalty under Section 78 and 77 of the Finance Act, 1994. Aggrieved the appellants preferred appeal and vide the .....

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ppellants is a service falling under BAS, or a process of manufacture as contended by them. The learned counsel for the appellant strenuously submitted that the activity of galvanization amounts to manufacture as seen from Chapter Note 4 to Chapter 73 which clearly states that process of galvanization shall amount to manufacture. He also relied upon Chapter Note 6 to Section XVI of CETA, to Chapter heading 8413/ which is reproduced as under: "6. In respect of goods covered by this Section, .....

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