TMI Blog2018 (4) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the appellant was not engaged in the production of any goods - Processes undertaken are specifically covered with effect from 16.06.2005/-. Liability of tax - processing of goods on behalf of 100% EOU - N/N. 8/2005 - Held that: - the scope of N/N. 8/2005 has been examined where the Tribunal in Interplex Electronic India Pvt. Ltd. Vs. CST, Bangalore [2013 (5) TMI 451 - CESTAT BANGALORE] - EO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance Act, 1994. Proceedings initiated against the appellants resulted in the impugned order confirming the service tax liability of ₹ 10.81 lakhs along with penalties under various Sections of Finance Act, 1994. 2. The Ld. Counsel appearing for the appellant submitted mainly on two points viz., A) they have undertaken such sizing work on sheet metals for various clients and for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot pay any tax on exported goods, the exemption to the appellants for sizing undertaken was denied. On both the above points the Ld. Counsel relies upon various case laws in support of her contention. 3. We have heard both sides and perused the appeal records. 4. On the first point, we note the statutory definition of BAS has undergone significant changes with reference to specific entry of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, regarding the tax liability of the appellant on processing of goods on behalf of 100% EOU, we note that denial of exemption is not justified. We note that the scope of Notification No. 8/2005 has been examined where the Tribunal in Interplex Electronic India Pvt. Ltd. Vs. CST, Bangalore - 2014 (33) STR 56 (Tri.-Bang.), it was held that the term appropriate duty of excise would mean t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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