TMI Blog2018 (10) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants were given the task of operating one of the plants of Indian Oil Corporation for producing crumb rubber modified bitumen. Non availment of Notification No.214/86-CE - Held that:- It is to state that notification permits removal of goods without payment of duty from the premises of the job worker when the premises of the job worker is away from the premises of the main manufacturer. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent appeal stands filed against Order-in-Original No.26/Commr/LKO/ST/2013-14 dated 19.02.2014 in terms of which service tax demand of ₹ 50,12,301/- was confirmed alongwith interest and penalties on the ground that the appellants provided management maintenance or repair service to Indian Oil Corporation on which they did not pay service tax. 2. The appellants have contended that they were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the task of operating one of the plants of Indian Oil Corporation for producing crumb rubber modified bitumen. The learned A.R. agreed that the process amounted to manufacture. As for as non availment of Notification No.214/86-CE is concerned, it is to state that notification permits removal of goods without payment of duty from the premises of the job worker when the premises of the job worker ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , no service tax liability would arise against the appellant. To the same effect is the Tribunal decision in the case of M/s CMS (I) Operations Maintenance Co. P. Ltd. Vs Commissioner of Central Excise, Pondicherry reported at 2007 (7) STR 369 (Tri.-Chennai) where the power plant was required to be maintained and used by the assessee on contract basis, it was held that no service of maintenance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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