TMI Blog2019 (10) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... omponents, accessories are concerned, the same is not in dispute. The aforesaid services are covered under Business Auxiliary Service in terms of Section 65 (19) (v) of the Finance Act. The activity undertaken by the Appellant would not fall under the category of Works Contract Service as neither there is transfer of any property in this case is involved in the execution of such contract, which is liable to tax as sale of goods nor it is for the purpose specified in sub-clause (a) to (e) of clause (ii) of Explanation to Section 65 (105) (zzzza). In the present case admittedly the Appellant has received the goods under job work challan issued under Notification No. 214/86-CE and Rule 4 (5) (a) of CCR,2004. The principal manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... components on job work basis, out of raw material and with the infrastructure facilities provided in the factories of M/s Larsen Toubro Ltd and M/s Essar Ltd. The materials are given by the said entities, in terms of Rule 4 (5) (a) of CCR, 2004. The adjudicating authority has held that the services fall under the category of Work Contract Service and hence liable for service-tax. 2. After hearing both sides at length and perusal of records, we find that the Appellants are receiving steel plates, sheets etc, on which they are carrying out the process of plate cutting, plate bending, straightening, fabrication, machining, welding, piping, assembling, galvanizing etc. to manufacture parts /components and accessories of chemi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Hotel Restaurant Association 2007 (5) STR 161 (SC) held that the definition of a term in one statute cannot be used as a guide for construction of some term in another statute particularly in a case where the statutes have been enacted for different purposes. The same views were expressed by the Tribunal in case of MMTC Ltd 2016 (341) ELT 225 (T). In the present case admittedly the Appellant has received the goods under job work challan issued under Notification No. 214/86-CE and Rule 4 (5) (a) of CCR,2004. The principal manufacturer has paid duty on clearance of their final product. In such view of the facts, we find that when the goods were received under cover of challans issued under Notification No. 214/86 read with Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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