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TMI Blog2025 (5) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant Shri Amber Kumrawat (Amicus Curie), Advocate for the Respondent ORDER In this matter, since no one is present from the party side and stakes were heavy. Learned Advocate, Shri Amber Kumrawat was appointed as Amicus Curie to assist in the departmental appeal in which the Cross objection has also been filed. 2. We heard both the sides. It transpires that in the matter, an applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, without elaborate discussion in the matter, held that there was no mis-declaration and the services were in the nature of exempt services. It has been pointed out that in relation to 'Job Work Services' given to M/s. L&T, the appellant party has considered the same as manufacturing activity for manufacture of Ship which is different from the parts supplied and therefore, the ultimate ship ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be sustained on services provided to SEZ Units/Developers. * Notification No. 4/2004-S.T dated 31.03.2004 * Notification No. 9/2009-S.T Dated 03.03.2009 * Notification No. 15/2009-S.T Dated 20.05.2009 * Notification No. 17/2011-S.T. Dated 01.03.2011 * Circular No. 114/8/2009-S.T Dated 20.05.2009 * SRF Ltd Vs CCE 2022 (64) GSTL 489 (T) * GMR Aerospace Engineering Ltd Vs UOI 2019 (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... * Notification No 8/2005-S.T Dated 01.03.2005 * Circular No. B1/6/2005-TRU Dated 27.07.2005 * Circular No.2305/Commr (ST) /2011 Dated 15.07.2011 * Neo Structo Construction Ltd Vs CCE 2010 (19) STR 361 (T) * Mahindra & Mahindra Ltd Vs CCE 2005 (190) ELT 301 (Tri-L.B) * Gujarat Insecticides Ltd Vs CCE 2023 (73) GSTL 543 (T) * National Plastic Technologies Ltd Vs CGST 2019 (4) TMI 899-CE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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