TMI Blog2008 (1) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax , provided these processes do not amount to manufacture – this amendment is applicable to instant case – but as per not. 29/07 value of the goods & materials sold to the customer should be excluded(exempted) – matter remanded for calculation of tax liability - ST/97/2007 and ST/237/2006 - 55 and 56/2008 - Dated:- 17-1-2008 - Dr. S.L.Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coating the furniture, electric panel boards, metal cabinets for UPS, stabilizers, etc., and on other metallic items supplied by their customers/clients on job work basis. With effect from 16.6.2005, there was an amendment in the decision of the 'Business Auxiliary Services to include production or processing of the goods for and on behalf the clients for liability to Service Tax, provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of metal on article by employing electricity does not amounts to manufacture, as the process does not result in the emergence of any new commodity. There are similar case laws. Therefore, we agree with the Revenue that this process of powder coating does not amount to manufacture and the appellants are liable to pay Service Tax on the activity. The appellants have also requested for exemption o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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