Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 413 - CESTAT, NEW DELHIDemand - Business auxiliary service - appellants carry out the process of grinding and smoothening the edges, called fettling of the rough castings, received from principal manufacturers who clear the goods after carrying out further processes – Held that:- Wordings of Clause (v) of Section 65(19) of the Finance Act, 1994 did not cover processing of goods on job work basis which got covered by this clause, when the same was substituted by - “production or processing of goods for, or on behalf of, the clients – demand set aside
|