Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2025 (1) TMI 348

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s. Swetha R.S., Advocate for the Appellant Shri Anoop Singh, Authorized Representative for the Respondent ORDER Per : Shri P. Dinesha In the present appeal, the Assessee/Appellant is questioning the denial of exemption benefit and demanding the consequential service tax. 2. Heard Ms. Swetha R.S., Ld. Advocate for the Appellant and Shri Anoop Singh, Ld. Joint Commissioner for the Revenue, we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng Authority, the activity of the appellant did not amount to 'manufacture' in terms of Section 2(f) ibid. 4. From the records placed before us, we find that Appellant has inter alia furnished before the Adjudicating Authority permissions letters to send the materials for job work since, admittedly, the principals were SEZ units. Strangely, however, the Adjudicating Authority has not at all given .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed the said components that underwent the process of job work in the manufacture of final products which attract appropriate duty. From the pleadings taken out by the appellant even before the Original Authority, the appellant had only claimed the benefit of Notification No.8/2005 (supra) but, strangely the Adjudicating Authority has examined the above claim of the Appellant in the context of Noti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellate proceedings and it is also are in violation of the well settled principles of natural justice. 6. We therefore hold that the job worker / Appellant is entitled to the benefit of exemption Notification No.8/2005 (supra) and that the activity of the Appellant was not taxable under BAS. In this regard, we find that our view stands supported by the decisions / orders of various higher judici .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates