TMI Blog2018 (2) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT CHENNAI], where it was held that the appellant was only discharging job work much amounted to processing of goods and therefore did not involve any production of goods - appeal allowed - decided in favor of appellant. - ST/608/2009 - 42798/2017 - Dated:- 1-11-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri M.N. Bharathi, Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt for setting aside penalty under Section 76 ibid, upheld the order of original authority. Hence this appeal. 2. Today when the matter came up for hearing, ld. Counsel Shri M.N. Bharathi submits that the issue is no longer res integra and is covered by a number of decisions for example, (i) Rathour Engg. Works Vs CCE Chandigarh - 2012 (27) STR 37 (Tri.-Del) and (ii) Hitech Industrial Lining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that the rubber lining and re-rubber lining activities carried out by the appellants on behalf of M/s. Kudremukh Iron Ore Co. Ltd. would fall within the category of Business Auxiliary Service as such activities would amount to production of goods on behalf of the client. It is clear that the appellant was only discharging job work much amounted to processing of goods and therefore did not invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d engaged in certain activities which could be described as processing of goods for its customers. By virtue of the language of the entry, during the material period, unless a person was engaged by another for processing the goods entrusted by a third person such activity would not be exigible to service tax. In the circumstances the impugned order is set aside and this appeal allowed. 7. La ..... X X X X Extracts X X X X X X X X Extracts X X X X
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