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TMI Blog2018 (5) TMI 1676X X X X Extracts X X X X X X X X Extracts X X X X ..... Parasivamurthy, AR For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 31.1.2017 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the case are that the appellants are manufacturers of rubberized coir products and other moulded rubb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7,663/- has been confirmed in terms of Section 73 of the Finance Act, 1994 in addition to interest at appropriate rate. Penalty of Rs. 200/- per day for the period during which the failure to pay service tax occurred was also imposed, subject to the maximum of the amount confirmed above under Section 76 of the Finance Act, 1994. Besides, penalty of Rs. 1000/- was also imposed under Section 77 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out by them is manufacture of rubber mats falling under Tariff Heading No.4016 9100 of Central Excise Tariff Act (CETA). He further submitted that the appellants are using the polypropylene sheets supplied by M/s. Kerafibretex in the process of manufacture. It is his submission that as per the agreement between the appellant and M/s. Kerafibretex, they are required to manufacture and supply the ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vity that amounts to manufacture within the meaning of clause (f) of Section 2 of the Central Excise Act, 1994 and this has also been clarified by the Ministry of Finance vide letter No.341/13/2005-TRU dated 12.5.2004. Learned counsel also submitted that in an identical case of M/s. Dolphin Rubber Products in the neighbouring Division who are also doing the same type of work for M/s. Kerafibretex, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, the clarification issued by the Government vide letter dated 12.5.2005 clearly shows that service tax is not applicable if the activity amounts to manufacture. Further, on identical facts in the case of M/s. Dolphin Rubber Products, the Revenue has held that the activity carried out by the said assessee amounts to manufacture and therefore, the entire demand of service tax was dropped. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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