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TMI Blog2019 (5) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... y, Superintendent/AR For The Respondent : Shri J. Rama Muni Reddy, Dy. Manager ORDER [Order per: P.V. Subba Rao.] 1. This appeal is filed by the revenue against the Order-in-Appeal No. 32/2010 (H-III) ST & 25/2010 (H-III) (D) ST dated 29.10.2010. 2. Heard both sides and perused the records. The facts of the case in brief are that the respondent are registered with the service tax departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of goods on behalf of the client" prior to 16.06.2005 and "production or procession of goods for, or on behalf of the client" w.e.f. 16.06.2005. The lower authority confirmed the demand for the period post 16.06.2005 and dropped the demand prior to this date on the ground that the appellant had produced the goods for their clients and not on their behalf to third party. Therefore, prior to 16.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & T): * Upsetting wherever applicable * Heat Treatment (Q & T) * Straightening * NDT inspection Related testing / certification Scope of work for End finishing: * Threading of pipe ends * Buck on coupling wherever applicable * Drift test * Hydro testing * Surface coating * Stencilling / affixing API monogram * Loading on trailers * Tally sheets / inspectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2005 included "production of goods on behalf of the clients". This definition has been revised and it became "production or processing of goods for, or on behalf of the clients" on 16.06.2005. In the instant case all the services were rendered for the client and not on behalf of them to some other party. Further, as can be seen from the scope of work listed in Para 2 above, the respondent only di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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