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TMI Blog2024 (5) TMI 1341X X X X Extracts X X X X X X X X Extracts X X X X ..... ustomer industries. The Department was of the view that the appellant has to pay Service Tax for the activities undertaken by them under Business Auxiliary Services (BAS). Show Cause Notice was issued for the period from October 2006 to September 2011 proposing to demand Service Tax under the category of BAS on the labour charges collected by the appellant for under taking the above activities. After due process of law, the Original Authority confirmed the demand of Service Tax along with interest and imposed penalties. On appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2.1 The Ld. Counsel Shri S. Durairaj submitted that the appellants are engaged in manufacture of boiler parts. The boiler components are manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue and set aside the demand holding that the work of cutting, punching, drilling of plates and sheets amounts to manufacture. Further, the Commissioner (Appeals) in the appellant's own case for the period after 01.07.2012 has set aside the demand observing that the activity carried out is manufacture. The Ld. Counsel prayed that the demand may be set aside. 3. The Ld. Authorised Representative Shri Anoop Singh appeared and argued for the Department. It is submitted that the activity undertaken by the appellant attracts the levy of service tax even if the activity does not amount to manufacture. The appellant has received labour charges for the works done by them. The Notification No. 8/2005-ST dated 01.03.2005 exempts from payment of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he client; or (iii) any customer care service provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client; or (v) production of goods on behalf of the client; or (vi) provision of service on behalf of the client; or (vii) ........................ "but does not include any activity that amounts to manufacture of excisable goods." 7. It can be seen that the definition excludes any activity that amounts to manufacture of excisable goods. In the present case, the supply of raw materials as well as clearing of worked goods are undertaken by the appellant by giving declaration as per Notification No. 214/86-CE. Thus the onus to pay excise duty is on the principal manufacturer. The Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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