9911796707
|
Home
Issues involved: Appeal against demand confirmation for providing 'Business Auxiliary Service' as production of goods on behalf of client.
Summary: Issue 1: Demand confirmation for providing 'Business Auxiliary Service' The appellant filed an appeal against the order confirming a demand of Rs. 49,147 with interest and penalties for providing 'Business Auxiliary Service' by producing goods on behalf of their client. The lower authorities held that the activity of annealing iron powder did not amount to manufacture but was considered as 'production of goods on behalf of client', hence falling under Business Auxiliary Service. Issue 2: Exemption under Notification No. 14/2004-Service Tax The appellant relied on Notification No. 14/2004-Service Tax, dated 10-9-2004, claiming exemption from Service Tax for Business Auxiliary Service related to the production of goods on behalf of the client. This contention was not raised before the lower authority. The Tribunal found that the appellants were entitled to the benefit of this notification, leading to the setting aside of the impugned order and allowing the appeal.
|
