TMI Blog2018 (4) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... cturer, who in terms of the said notification is liable to discharge Central Excise Duty, if any payable on the same at the time of final clearance - the appellant-assessee cannot be brought under service tax liability - appeal allowed - decided in favor of appellant. - ST/00322/2010, ST/00436/2010 - Final Order No. 43481-43482/2017 - Dated:- 19-12-2017 - Smt. Archana Wadhwa, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a condition that the final product should not be under 'nil' rate or wholly exempted. On this premise, proceedings were initiated against appellant, to demand and recover service tax on their job work. 3. The impugned order confirmed the views of the Revenue. However, the matter was remanded back to the original authority for re-quantification of tax liability of the appellant-asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said notification is liable to discharge Central Excise Duty, if any payable on the same at the time of final clearance. In such facts of the case, we note the appellant-assessee cannot be brought under service tax liability. We refer to the decision of the Tribunal in the case of M/s, Interplex Electronics India P. Ltd. Vs Commissioner of Service Tax, Bangalore reported in 2014 (33) S.T.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant-assessee cannot be booked to service tax liability. In view of the above discussion and analysis, we find merit in the appeal filed by the appellant-assessee. Accordingly, after set aside the impugned order, the appeal filed by the assessee is allowed. The appeal filed by Revenue is dismissed. Co Get s disposed of. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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