TMI Blog2018 (9) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... the Mumbai Bench of the Tribunal in the case of Endurance Systems India (P) Ltd. [2014 (2) TMI 99 - CESTAT MUMBAI], where it was held that As the processes undertaken by the appellant amounts to manufacture as per the decision relied upon by the appellant as the same is part of manufacturing process. Therefore, appellants are not liable to pay service tax under the category of Business Auxiliary Service. Appeal allowed - decided in favor of appellant. - Appeal No. ST/00589/2011 - Final Order No. 42075/2018 - Dated:- 7-6-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P Dinesha, Member (Judicial) Shri. J. Shankar Raman, Advocate for the Appellant Shri Arjun Raghavendra, DC (AR) for the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion would invariably amount to manufacture, which is not taxable under the category of Business Auxiliary Services. (ii) The claim of the assessee was also in tune with Note 4 of Chapter 73 of the Central Excise Tariff, according to which the process of galvanization is held to be manufacture. The decision in the case of Endurance Systems India (P) Ltd. Vs. Commissioner of C. Ex Cus, Aurangabad, reported in 2016 (46) S.T.R. 426 (Tri. Mum.) also supports the assessee s case. (iii) Without prejudice to the above, it is the job worker who was liable to pay service tax since the activity of outer coating and galvanization was done by the job workers and not by the appellant. (iv) The service recipient, namely, M/s. BPL Telecom Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere cleared to the principal manufacturer and the same are used in the manufacture of motor vehicle parts of which are cleared on payment of appropriate excise duty. The appellant also relied upon the decision of the Tribunal in the case of Bajaj Auto Ltd. v. Collector of Central Excise, Pune reported in 1995 (80) E.L.T. 644 (Tribunal) to submit that electroplating amounts to manufacture. In the case of Modison Metal Refiners v. Collector of Central Excise, Bombay reported in 1996 (88) E.L.T. 292 the Tribunal also held that electroplating on job work basis which result in increased resistance and better electrical properties is a process incidental or ancillary to the completion of manufacture within the meaning of Section 2(f) of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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